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Idaho · Through 2026 Legislative Session

Idaho Code § 68-1201: Trusts covered by law.

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Where this section sits in the code
  1. TITLE 68 TRUSTS AND FIDUCIARIES
  2. CHAPTER 12 PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS

This act shall apply only to trusts which are "private foundations" as defined in section 509 of the Internal Revenue Code of 1986, "charitable trusts" as described in section 4947(a)(1) of the Internal Revenue Code of 1986 and "split-interest trusts" as described in section 4947(a)(2) of the Internal Revenue Code of 1986.

Collected 2026-09-04T11:24:31Z. Source file · JSON

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