Section 16100 Of Article 5. Duties Of Trustees Of Private Foundations, Charitable Trusts, And Split-interest Trusts From California Probate Code >> Division 9. >> Part 4. >> Chapter 1. >> Article 5.

. As used in this article, the following definitions shall control:
  (a) "Charitable trust" means a charitable trust as described in Section 4947(a)(1) of the Internal Revenue Code.
  (b) "Private foundation" means a private foundation as defined in Section 509 of the Internal Revenue Code.
  (c) "Split-interest trust" means a split-interest trust as described in Section 4947(a)(2) of the Internal Revenue Code.