Current through the 2024 Legislative Session.
Section 16100 - DefinitionsAs 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.