72-34-201. Definitions. As used in this part, 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.

     History: En. Sec. 99, Ch. 685, L. 1989.