California Statutes
§ 16101. — 16101. (Enacted by Stats. 1990, Ch. 79.)
California § 16101.
JurisdictionCalifornia
Code PROBProbate Code - PROB
Div. 9.DIVISION 9. TRUST LAW
Part 4.PART 4. TRUST ADMINISTRATION
Ch. 1.CHAPTER 1. Duties of Trustees
Art. 5.ARTICLE 5. Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts
This text of California § 16101. (16101. (Enacted by Stats. 1990, Ch. 79.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Probate Code - PROB Code § 16101. (2026).
Text
During any period when a trust is deemed to be a charitable trust or a private foundation, the trustee shall distribute its income for each taxable year (and principal if necessary) at a time and in a manner that will not subject the property of the trust to tax under Section 4942 of the Internal Revenue Code.
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Legislative History
Enacted by Stats. 1990, Ch. 79.
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California § 16101., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/16101..