TITLE 68

TRUSTS AND FIDUCIARIES

CHAPTER 12

PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS

68-1201.  Trusts covered by law. This act shall apply only to trusts which are "private foundations" as defined in section 509 of the Internal Revenue Code of 1986, "charitable trusts" as described in section 4947(a)(1) of the Internal Revenue Code of 1986 and "split-interest trusts" as described in section 4947(a)(2) of the Internal Revenue Code of 1986.

History:

[68-1201, added 1974, ch. 73, sec. 1, p. 1154; am. 1994, ch. 190, sec. 1, p. 617.]