Statute · California Probate Code
Cal. Prob. Code § 16100 — Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts
Cal. Prob. Code § 16100
- Type
- Statute
- Source
- California Probate Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
As used in this article, the following definitions shall control:
Citator
Cal. Prob. Code § 16100 — Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts is in force in the current edition of the Code, and nothing recorded condemns it.
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.