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2005 Idaho Code - 68-1201 — TRUSTS COVERED BY LAW

                                  TITLE  68
                            TRUSTS AND FIDUCIARIES
                                  CHAPTER 12
                           PRIVATE FOUNDATIONS AND
                              CHARITABLE TRUSTS
    68-1201.  TRUSTS COVERED BY LAW. This act shall apply only to trusts which
are "private foundations" as defined in section 509 of the Internal Revenue
Code of 1986, "charitable trusts" as described in section 4947(a)(1) of the
Internal Revenue Code of 1986 and "split-interest trusts" as described in
section 4947(a)(2) of the Internal Revenue Code of 1986.

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