There is a newer version of the Massachusetts General Laws
2016 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE XI CERTAIN RELIGIOUS AND CHARITABLE MATTERS
Chapter 68A LIMITATIONS UPON THE CONDUCT OF CERTAIN TRUSTS AND CORPORATIONS HAVING CHARITABLE INTERESTS
Section 2 Distributions of trusts
MA Gen L ch 68A § 2 (2016) What's This?
Section 2. In the administration of any trust which is a ''private foundation'' as defined in section 509 of said Code, or which is a ''charitable trust'' as defined in section 4947(a)(1) of said Code, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of said Code.
Disclaimer: These codes may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
