Mont. Code § 72-38-820

Current through the 2023 Regular Session

Section 72-38-820 - Definitions

As used in 72-38-820 through 72-38-826, the following definitions apply:

(1) "Charitable trust" means a charitable trust as described in section 4947(a)(1) of the Internal Revenue Code.

(2) "Private foundation" means a private foundation as defined in section 509 of the Internal Revenue Code.

(3) "Split-interest trust" means a split-interest trust as described in section 4947(a)(2) of the Internal Revenue Code.

§ 72-38-820, MCA

Added by Laws 2013, Ch. 264, Sec. 105, eff. 10/1/2013.