§ 736.1201, Fla. Stat. · Part XII. CHARITABLE TRUSTS
Definitions.
Text — 2026 Florida Statutes
As used in this part:
(1) “Charitable organization” means an organization described in s. 501(c)(3) of the Internal Revenue Code and exempt from tax under s. 501(a) of the Internal Revenue Code.
(2) “Delivery of notice” means delivery of a written notice required under this part using any commercial delivery service requiring a signed receipt or by any form of mail requiring a signed receipt.
(3) “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended.
(4) “Private foundation trust” means a trust, including a trust described in s. 4947(a)(1) of the Internal Revenue Code, as defined in s. 509(a) of the Internal Revenue Code.
(5) “Split interest trust” means a trust for individual and charitable beneficiaries that is subject to the provisions of s. 4947(a)(2) of the Internal Revenue Code.
Notes and commentary — not statutory text
History
s. 12, ch. 2006-217; s. 6, ch. 2017-155.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0736/0736.html
- Text hash
- sha256 f353893dcda4d31365bd937b34d39404bb66b79ba7ce534d4f781a048072fe3e
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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Cited by 2 provisions
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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.