Prob. Code, § 16100 · Article 5. Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts
Prob. Code, § 16100
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Enacted by Stats. 1990, Ch. 79.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=16100.
- Text hash
- sha256 6ed6b3a57d49e1daccb246862dbddb4d56b36eb9f1709801c6bfe301e5660727
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.