CA Prob Code Section 16100

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.