736.1201 Definitions.—As used in this part:
(1) “Charitable organization” means an organization described in s. 501(c)(3) of the Internal Revenue Code and exempt from tax under s. 501(a) of the Internal Revenue Code.
(2) “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended.
(3) “Private foundation trust” means a trust, including a trust described in s. 4947(a)(1) of the Internal Revenue Code, as defined in s. 509(a) of the Internal Revenue Code.
(4) “Split interest trust” means a trust for individual and charitable beneficiaries that is subject to the provisions of s. 4947(a)(2) of the Internal Revenue Code.
(5) “State attorney” means the state attorney for the judicial circuit of the principal place of administration of the trust pursuant to s. 736.0108.
History.—s. 12, ch. 2006-217.
Section: 736.1201 736.1202 736.1203 736.1204 736.1205 736.1206 736.1207 736.1208 736.1209 736.1210 736.1211 NextLast modified: September 23, 2016