Article 10. PRIVATE FOUNDATIONS  


Part 1. CORPORATIONS
§ 53-12-180. Automatic amendment of articles of incorporation of corporate private foundation
§ 53-12-181. Amendment of articles of incorporation to exclude application of Code Section 53-12-180
§ 53-12-182. Effect of Code Sections 53-12-180 and 53-12-181 as to forfeiture or reversion of trust property
§ 53-12-183. Election of private foundation to distribute such property as will enable corporation to avoid tax liability
§ 53-12-184. Effect of Code Sections 53-12-180 through 53-12-183 on powers of the courts or the Attorney General
Part 2. TRUSTS
§ 53-12-190. Automatic amendment of governing instrument of private foundation trust, charitable trust, or split-interest trust
§ 53-12-191. Automatic amendment of governing instrument of private foundation trust or charitable trust as to distribution of trust funds
§ 53-12-192. Amendment of governing instrument of private foundation trust, charitable trust, or split-interest trust to exclude application of Code Section 53-12-190 or 53-12-191
§ 53-12-193. Election of trustees of private foundation or charitable trust to distribute such trust principal as will enable trust to avoid tax liability; filing of written election with Attorney General; form of distribution; revocation of election
§ 53-12-194. Effect of Code Sections 53-12-190 through 53-12-193 as to forfeiture or reversion of trust property or failure of trust
§ 53-12-195. Effect of Code Sections 53-12-190 through 53-12-193 on powers of courts and Attorney General

REFS & ANNOS

TITLE 53 Chapter 12 Article 10 NOTE

RESEARCH REFERENCES
 
AM. JUR. 2D. --15 Am. Jur. 2d, Charities, § 4 et seq. 15 Am. Jur. 2d, Charities, § 171 et seq.