§ 16100
61 words·~1 min read·
/ca/probate-code/16100A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.