GroundRules
PROB § 16100
Where this section sits in the code
- Probate Code - PROB
- DIVISION 9. TRUST LAW [15000. - 19530.]
- PART 4. TRUST ADMINISTRATION [16000. - 16632.]
- CHAPTER 1. Duties of Trustees [16000. - 16110.]
- ARTICLE 5. Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts [16100. - 16105.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON