California Probate Code Section 16100
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California Laws > Probate Code > California Probate Code Section 16100
16100. 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.
Section: 16100
Last modified: February 22, 2013
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