California Probate Code

§ 16100

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

PROB § 16100Div. 9 · Part 4 · Ch. 1 · Art. 5

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.

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Legislative history

Enacted by Stats. 1990, Ch. 79.