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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

§ 16100

California Probate Code · 2026-09 edition · updated 2026-10-03 · California

As used in this article, the following definitions shall control:

(a) “Charitable trust” means a charitable trust as described in Section 4947(a)(1) of the Internal Revenue Code.

(b) “Private foundation” means a private foundation as defined in Section 509 of the Internal Revenue Code.

(c) “Split-interest trust” means a split-interest trust as described in Section 4947(a)(2) of the Internal Revenue Code.

(Enacted by Stats. 1990, Ch. 79.)

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California Probate Code

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