Section 21541 Of Chapter 3. Charitable Gifts From California Probate Code >> Division 11. >> Part 5. >> Chapter 3.
21541
. If an instrument indicates the transferor's intention to
comply with the requirements for a charitable lead trust as described
in Section 170(f)(2)(B) and Section 2055(e)(2) or Section 2522(c)(2)
of the Internal Revenue Code, the provisions of the instrument,
including any power, duty, or discretionary authority given to a
fiduciary, shall be construed to comply with the provisions of that
section in order to conform to that intent. In no event shall the
fiduciary take any action or have any power that impairs the
charitable deduction. The provisions of the instrument may be
augmented in any manner consistent with that intent upon a petition
provided for in Section 17200.