Florida Statutes § 736.1201
Definitions
As used in this part:
- (1)“Charitable organization” means an organization described in s. 501(c)(3) of the Internal Revenue Code and exempt from tax under s. 501(a) of the Internal Revenue Code.
- (2)“Delivery of notice” means delivery of a written notice required under this part using any commercial delivery service requiring a signed receipt or by any form of mail requiring a signed receipt.
- (3)“Internal Revenue Code” means the Internal Revenue Code of 1986, as amended.
- (4)“Private foundation trust” means a trust, including a trust described in s. 4947(a)(1) of the Internal Revenue Code, as defined in s. 509(a) of the Internal Revenue Code.
- (5)“Split interest trust” means a trust for individual and charitable beneficiaries that is subject to the provisions of s. 4947(a)(2) of the Internal Revenue Code.
History
History.—s. 12, ch. 2006-217; s. 6, ch. 2017-155.