{"data":{"id":"us-mt/72-38-821","jurisdiction":"us-mt","citation":"72-38-821","heading":"Distribution under charitable trust or private foundation.","body":"During any period when a trust is considered 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":["TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS","CHAPTER 38. MONTANA UNIFORM TRUST CODE","Part 8. Duties and Powers of Trustee"],"source_url":"https://mca.legmt.gov/bills/mca/title_0720/chapter_0380/part_0080/section_0210/0720-0380-0080-0210.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:34Z","sha256":"2e72e6defd021024ca4a98cf05f11724f50653e28ba5c118f7206dbbbd048fba","source_id":"us-mt","stale":false,"prev":"us-mt/72-38-820","next":"us-mt/72-38-822"},"notice":"GroundRules: Original legal text. Not legal advice."}