{"data":{"id":"us-ca/prob-16100","jurisdiction":"us-ca","citation":"PROB § 16100","heading":"","body":"As used in this article, the following definitions shall control:\n(a) “Charitable trust” means a charitable trust as described in Section 4947(a)(1) of the Internal Revenue Code.\n(b) “Private foundation” means a private foundation as defined in Section 509 of the Internal Revenue Code.\n(c) “Split-interest trust” means a split-interest trust as described in Section 4947(a)(2) of the Internal Revenue Code.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6ed6b3a57d49e1daccb246862dbddb4d56b36eb9f1709801c6bfe301e5660727","source_id":"us-ca","stale":false,"prev":"us-ca/prob-16082","next":"us-ca/prob-16101"},"notice":"GroundRules: Original legal text. Not legal advice."}