736.1201
Definitions.
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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.—s. 12, ch. 2006-217; s. 6, ch. 2017-155.