68-1201. TRUSTS COVERED BY LAW. This act shall apply only to trusts which are "private foundations" as defined in section 509 of the Internal Revenue Code of 1986, "charitable trusts" as described in section 4947(a)(1) of the Internal Revenue Code of 1986 and "split-interest trusts" as described in section 4947(a)(2) of the Internal Revenue Code of 1986.
History:
[68-1201, added 1974, ch. 73, sec. 1, p. 1154; am. 1994, ch. 190, sec. 1, p. 617.]
Structure Idaho Code
Title 68 - TRUSTS AND FIDUCIARIES
Chapter 12 - PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS
Section 68-1201 - TRUSTS COVERED BY LAW.
Section 68-1202 - PROVISIONS PROHIBITED IN TRUST INSTRUMENTS.
Section 68-1203 - REQUIRED DISTRIBUTIONS.
Section 68-1204 - TRUSTEE MAY AMEND GOVERNING INSTRUMENT UNDER CERTAIN CIRCUMSTANCES.
Section 68-1205 - COURTS AND ATTORNEY GENERAL NOT IMPAIRED.
Section 68-1206 - REFERENCES TO INTERNAL REVENUE CODE OF 1986.