Terms Used In California Codes > Probate Code > Division 9 > Part 4 > Chapter 1 > Article 5 - Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts

• Charitable trust: means a charitable trust as described in Section 4947(a)(1) of the Internal Revenue Code. See California Probate Code 16100
• City: includes "city and county. See California Insurance Code 15
• Commissioner: means the Insurance Commissioner of this State. See California Insurance Code 20
• Contract: A legal written agreement that becomes binding when signed.
• Instrument: means a will, a document establishing or modifying a trust, a deed, or any other writing that designates a beneficiary or makes a donative transfer of property. See California Probate Code 45
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Person: means any person, association, organization, partnership, business trust, limited liability company, or corporation. See California Insurance Code 19
• Private foundation: means a private foundation as defined in Section 509 of the Internal Revenue Code. See California Probate Code 16100
• Property: means anything that may be the subject of ownership and includes both real and personal property and any interest therein. See California Probate Code 62
• Split-interest trust: means a split-interest trust as described in Section 4947(a)(2) of the Internal Revenue Code. See California Probate Code 16100
• State: means the State of California, unless applied to the different parts of the United States. See California Insurance Code 28
• Trust: includes the following:

  California Probate Code 82

• Will: includes codicil and any testamentary instrument which merely appoints an executor or revokes or revises another will. See California Probate Code 88