Montana Statutes

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

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