California Probate Code CHAPTER 3 - Charitable Gifts

• Section 21540.
  If an instrument indicates the transferor’s intention to comply with the Internal Revenue Code requirements for a charitable remainder unitrust or a charitable remainder annuity...
• Section 21541.
  If an instrument indicates the transferor’s intention to comply with the requirements for a charitable lead trust as described in Section 170(f)(2)(B) and Section 2055(e)(2)...

Last modified: October 22, 2018