Section 16100.

Cal. Probate Code - PROB § 16100.
in effect
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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.

References

referencesCal. Probate Code - PROB § 4947.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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