{"data":{"id":"us-ca/prob-16101","jurisdiction":"us-ca","citation":"PROB § 16101","heading":"","body":"During any period when a trust is deemed to be a charitable trust or a private foundation, the trustee shall distribute its income for each taxable year (and principal if necessary) at a time and in a manner that will not subject the property of the trust to tax under Section 4942 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":"a0e00a904842ed6c6ef7367e6dc9a39a03a0ed3244da53860f5bb576f0e72077","source_id":"us-ca","stale":false,"prev":"us-ca/prob-16100","next":"us-ca/prob-16102"},"notice":"GroundRules: Original legal text. Not legal advice."}