Idaho § 48-1903 - DEFINITIONS
Full text of Idaho Idaho Statutes § 48-1903 — DEFINITIONS, with citation guidance and answers to common questions.
§ 48-1903. DEFINITIONS
As used in this chapter:
(1) "Accountable person" means a director, officer, executive, manager, trustee, agent, or employee of a charitable organization.
(2) "Attorney general" means the attorney general of the state of Idaho or the attorney general’s designee.
(3) "Charitable asset" means any interest in real or personal property and any other article, commodity, or thing of value that is impressed with a charitable purpose but does not include private assets held in a split-interest trust, as described in section 4947(a)(2) of the Internal Revenue Code, as referenced in section 63-3004 , Idaho Code.
(4) "Charitable organization" means a person who holds charitable assets regardless of the legal form.
(5) "Charitable purpose" means the relief of poverty, the advancement of knowledge, education, or religion, or the promotion of health, the environment, civic or patriotic matters, or any other purpose, the achievement of which is beneficial to the community.
(6) "Person" has the same meaning as that term is defined in section 15-1-201 (34), Idaho Code.
[48-1903, added 2020, ch. 321, sec. 1, p. 922.]
Frequently Asked Questions About Idaho § 48-1903
What does Idaho Statutes § 48-1903 cover?
Section 48-1903 ("DEFINITIONS") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 48-1903?
A common citation format is "Idaho Statutes § 48-1903" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 48-1903 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.