737.501  Definitions.--As used in this part:

(1)  Unless otherwise indicated, section references relate to the Internal Revenue Code of 1954, in effect on January 1, 1971, and the references are to sections of Title 26 of the United States Code as in effect on that date.

(2)  "Charitable organization" means an organization described in s. 501(c)(3) and exempt from tax under s. 501(a).

(3)  "Private foundation trust" means a trust, including a trust described in s. 4947(a)(1), as defined in s. 509(a).

(4)  "Split interest trust" means a trust for individual and charitable beneficiaries that is subject to the provisions of s. 4947(a)(2).

(5)  "State attorney" means:

(a)  The state attorney for the judicial circuit having original jurisdiction of the trust if the trust is registered.

(b)  The state attorney for the judicial circuit where the trustee is domiciled or has his or her principal place of business if the trust is not registered.

(6)  "Trust" means an express trust created by a trust instrument, including a will.

(7)  "Trustee" means the trustee, trustees, person, or persons possessing a power or powers referred to in this part concerning a private foundation trust or a split interest trust.

History.--s. 1, ch. 74-106; s. 12, ch. 75-221; s. 1047, ch. 97-102.