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2020 California Code
Probate Code - PROB
DIVISION 9 - TRUST LAW
PART 4 - TRUST ADMINISTRATION
CHAPTER 1 - Duties of Trustees
ARTICLE 5 - Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts
Section 16100.
Universal Citation: CA Prob Code § 16100 (2020)
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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