2021 Tennessee Code
Chapter 13 - Charitable Beneficiaries
§ 35-13-107. Change in Tax-Exempt Status of Beneficiary

IF:
the donor shall be presumed to have intended that the trust should be tax-exempt when the gift was to take effect, unless the donor clearly indicated in the gift instrument that the designated beneficiary should receive the gift even if the gift is not eligible for the charitable deduction. The court has jurisdiction to reform the trust by selecting another tax-exempt beneficiary, or to select another tax-exempt trust, and to select one (1) or more charitable purposes of the gift.

Structure 2021 Tennessee Code