{"code":"PROB","codeName":"Probate Code","section":"16101","citation":"Prob. Code, § 16101","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 9. TRUST LAW [15000. - 19530.]","url":"https://blackletter.si/probate-code/division-9"},{"name":"PART 4. TRUST ADMINISTRATION [16000. - 16632.]","url":"https://blackletter.si/probate-code/division-9/part-4"},{"name":"CHAPTER 1. Duties of Trustees [16000. - 16110.]","url":"https://blackletter.si/probate-code/division-9/part-4/chapter-1"},{"name":"ARTICLE 5. Duties of Trustees of Private Foundations, Charitable Trusts, and Split-Interest Trusts [16100. - 16105.]","url":"https://blackletter.si/probate-code/division-9/part-4/chapter-1/article-5"}],"history":"Enacted by Stats. 1990, Ch. 79.","effective":null,"html":"<p>During any period when a trust is deemed 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.</p>","text":"During any period when a trust is deemed 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.","otherVersions":[],"url":"https://blackletter.si/probate-code/duties-of-trustees-of-private-foundations-charitable-trusts-16101","source":"California Legislative Information bulk export (pubinfo)"}