Probate Code section 16101

During any period when a trust is deemed to be a charitable trust or a private foundation, the trustee shall distribute its income for each taxable year (and principal if necessary) at a time and in a manner that will not subject the property of the trust to tax under Section 4942 of the Internal Revenue Code.

Source: Section 16101, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PROB§ionNum=16101.­ (updated Jan. 1, 1990; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 16101's source at ca​.gov