Charitable Annunity

[rwm221]

I have a client that gave a $25,000 annuity to her college. I know she will receive a yearly 1099R with line 2 being taxable each year, but can I use the $25,000 as a charitable contribution in 2022?

Thank You

[RWG1950]

Could use more details.
Did the annuity hold pre-tax IRA or 403-b monies, or was it a non-qualified annuity with a tax cost basis?
How did the client "give" the annuity? Had the client begun annuitization and assigned the periodic proceeds to be paid directly to the college?

[rwm221]

My client gave the gave the university $25,000 which was put into an annuity. The university gave her a 1099R this year with box 2 was the amount that was taxable.

[kathyc2]

I believe the charitable deduction is only a portion based on NPV.