Montana Statutes

§ 72-38-821 — Distribution Under Charitable Trust Or Private Foundation

Montana § 72-38-821
JurisdictionMontana
Title 72ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
Ch. 38MONTANA UNIFORM TRUST CODE
Part 8Duties and Powers of Trustee

This text of Montana § 72-38-821 (Distribution Under Charitable Trust Or Private Foundation) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mont. Code Ann. § 72-38-821 (2026).

Text

72-38-821 . Distribution under charitable trust or private foundation. During any period when a trust is considered 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

En. Sec. 106, Ch. 264, L. 2013.

Nearby Sections

15
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Bluebook (online)
Montana § 72-38-821, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/38/72-38-821.