Massachusetts § 2 Distributions of trusts

Massachusetts Statutes

§ 2 — Distributions of trusts

Massachusetts § 2

Part IADMINISTRATION OF THE GOVERNMENT

Title XICERTAIN RELIGIOUS AND CHARITABLE MATTERS

Ch. 68ALIMITATIONS UPON THE CONDUCT OF CERTAIN TRUSTS AND CORPORATIONS HAVING CHARITABLE INTERESTS

This text of Massachusetts § 2 (Distributions of trusts) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 68A, § 2 (2026).

Text

Section 2. In the administration of any trust which is a ''private foundation'' as defined in section 509 of said Code, or which is a ''charitable trust'' as defined in section 4947(a)(1) of said Code, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of said Code.

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Section 2. In the administration of any trust which is a ''private foundation'' as defined in section 509 of said Code, or which is a ''charitable trust'' as defined in section 4947(a)(1) of said Code, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of said Code.

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Massachusetts § 2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/68A/2.