Idaho Statutes
pecnv.out

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.]


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