Utah § 59-18-102 - Definitions.
Full text of Utah Utah Code § 59-18-102 — Definitions., with citation guidance and answers to common questions.
§ 59-18-102. Definitions.
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. |
Renumbered and Amended by Chapter 2, 1987 General Session
Frequently Asked Questions About Utah § 59-18-102
What does Utah Code § 59-18-102 cover?
Section 59-18-102 ("Definitions.") is part of the Utah Code, the codified statutory law of Utah. 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 Utah § 59-18-102?
A common citation format is "Utah Code § 59-18-102" (Utah). 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 Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-18-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah 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 Utah.