Definitions.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Charitable Trust Act
  5. Definitions.

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  • (1) Section references, unless otherwise indicated, are to the Internal Revenue Code of 1954, as in effect on January 1, 1970.
  • (2) "Charitable organization" means an organization described in Section 501(c)(3) and exempt from tax under Section 501(a).
  • (3) "Private foundation trust" means a trust (including a trust described in Section 4947(a)(1)) as defined in Section 509(a).
  • (4) "Split interest trust" means a trust for individual and charitable beneficiaries that is subject to the provisions of Section 4947(a)(2).
  • (5) "Trust" means an express trust created by a trust instrument, including a will.
  • (6) "Trustee" means the trustee, trustees, person, or persons possessing a power or powers referred to in this chapter.




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