2011 California Code
Probate Code
DIVISION 9. TRUST LAW [15000 - 19403]
ARTICLE 5. Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts
Section 16100
As used in this article, the following definitions shall control:
(a) Charitable trust means a charitable trust as described in Section 4947(a)(1) of the Internal Revenue Code.
(b) Private foundation means a private foundation as defined in Section 509 of the Internal Revenue Code.
(c) Split-interest trust means a split-interest trust as described in Section 4947(a)(2) of the Internal Revenue Code.
(Enacted by Stats. 1990, Ch. 79.)
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