72-38-820. Definitions.
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/mt/title-72/chapter-38/part-8/72-38-820·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
72-38-820 . Definitions. As used in 72-38-820 through 72-38-826 , the following definitions apply:
(1)"Charitable trust" means a charitable trust as described in section 4947(a)(1) of the Internal Revenue Code.
(2)"Private foundation" means a private foundation as defined in section 509 of the Internal Revenue Code.
(3)"Split-interest trust" means a split-interest trust as described in section 4947(a)(2) of the Internal Revenue Code.