If the department of revenue makes a written determination that the operation of a charitable trust violates § 35-9-101 or if the Internal Revenue Service makes such a written determination with respect to the corresponding provisions of the Internal Revenue Code (26 U.S.C.), and provides the written determination to the trustee, the trustee shall furnish a copy of the determination to the attorney general and reporter, and any other person may notify the attorney general and reporter of the determination. The attorney general and reporter may take any action that is deemed necessary to protect the interest of the people of the state.
Structure 2021 Tennessee Code
Title 35 - Fiduciaries and Trust Estates
Chapter 13 - Charitable Beneficiaries
§ 35-13-103. Gift Instrument to Control Disposition of Gift
§ 35-13-105. Discretionary Charitable Gifts
§ 35-13-107. Change in Tax-Exempt Status of Beneficiary
§ 35-13-108. Validity Under Rules of Remoteness or Rule Against Perpetuities
§ 35-13-109. Validity Where No Trustee
§ 35-13-112. Trust in Violation of State or Federal Law