Utah Code § 59-18-102
Definitions
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Utah Code § 59-18-102, Definitions, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345356
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Full text
As used in this chapter:
(1) Section references, unless otherwise indicated, are to the Internal Revenue Code of 1954, as in effect on January 1, 1970.
(2) "Charitable organization" means an organization described in Section 501(c)(3) and exempt from tax under Section 501(a).
(3) "Private foundation trust" means a trust (including a trust described in Section 4947(a)(1)) as defined in Section 509(a).
(4) "Split interest trust" means a trust for individual and charitable beneficiaries that is subject to the provisions of Section 4947(a)(2).
(5) "Trust" means an express trust created by a trust instrument, including a will.
(6) "Trustee" means the trustee, trustees, person, or persons possessing a power or powers referred to in this chapter.