Probate Code § 16100

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.