Idaho Code
Chapter 19 - IDAHO CHARITABLE ASSETS PROTECTION ACT
Section 48-1903 - DEFINITIONS.

48-1903. DEFINITIONS. As used in this chapter:
(1) "Accountable person" means a director, officer, executive, manager, trustee, agent, or employee of a charitable organization.
(2) "Attorney general" means the attorney general of the state of Idaho or the attorney general’s designee.
(3) "Charitable asset" means any interest in real or personal property and any other article, commodity, or thing of value that is impressed with a charitable purpose but does not include private assets held in a split-interest trust, as described in section 4947(a)(2) of the Internal Revenue Code, as referenced in section 63-3004, Idaho Code.
(4) "Charitable organization" means a person who holds charitable assets regardless of the legal form.
(5) "Charitable purpose" means the relief of poverty, the advancement of knowledge, education, or religion, or the promotion of health, the environment, civic or patriotic matters, or any other purpose, the achievement of which is beneficial to the community.
(6) "Person" has the same meaning as that term is defined in section 15-1-201(34), Idaho Code.

History:
[48-1903, added 2020, ch. 321, sec. 1, p. 922.]

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