Probate 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.

Source: Section 16100, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PROB§ionNum=16100.­ (updated Jan. 1, 1990; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 16100's source at ca​.gov