RCW 11.110.200
Tax Reform Act of 1969, state implementation—Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code.
RCW 11.110.200 through 11.110.260 shall apply only to trusts which are "private foundations" as defined in section 509 of the Internal Revenue Code, "charitable trusts" as described in section 4947(a)(1) of the Internal Revenue Code, or "split-interest trusts" as described in section 4947(a)(2) of the Internal Revenue Code. With respect to any such trust created after December 31, 1969, RCW 11.110.200 through 11.110.260 shall apply from such trust's creation. With respect to any such trust created before January 1, 1970, RCW 11.110.200 through 11.110.260 shall apply only to such trust's federal taxable years beginning after December 31, 1971.
[ 1993 c 73 § 6; 1985 c 30 § 129. Prior: 1984 c 149 § 161; 1971 c 58 § 1. Formerly RCW 19.10.200.]
NOTES:
Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
Structure Revised Code of Washington
Title 11 - Probate and Trust Law
Chapter 11.110 - Charitable Trusts.
11.110.010 - Purpose of chapter.
11.110.040 - Information, documents, and reports are public records—Inspection—Publication.
11.110.070 - Tax or information return or report—Filing—Rules—Forms.
11.110.090 - Uniformity of chapter with laws of other states.
11.110.110 - Order to appear—Effect—Enforcement—Appellate review.
11.110.125 - Violations—Refusal to file reports, perform duties, etc.
11.110.130 - Violations—Civil action may be prosecuted.
11.110.270 - Tax Reform Act of 1969, state implementation—Not for profit corporations.