{"data":{"id":"us-vt/11-v.s.a.-566","jurisdiction":"us-vt","citation":"11 V.S.A. § 566","heading":"Distribution required","body":"In the administration of any trust which is a “private foundation” as defined in section 509 of the Internal Revenue Code of 1986, or which is a “charitable trust” as defined in section 4947(a)(1) of the Internal Revenue Code of 1986, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code of 1986.","path":["Title 11: Corporations, Partnerships and Associations","Chapter 001: Corporations Generally","Subchapter 008: PRIVATE FOUNDATIONS"],"source_url":"https://legislature.vermont.gov/statutes/section/11/001/00566","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T15:52:51Z","sha256":"9ade9838b3fd6209871e5a928f2999938c343172971863f70706b08ab67db441","source_id":"us-vt","stale":false,"prev":"us-vt/11-v.s.a.-565","next":"us-vt/11-v.s.a.-567"},"notice":"GroundRules: Original legal text. Not legal advice."}