Florida Statutes Title XLII. Estates and Trusts § 736.1201. Definitions

(1) “Charitable organization” means an organization described in s. 501(c)(3) of the Internal Revenue Code 1 and exempt from tax under s. 501(a) of the Internal Revenue Code.  2

(2) “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended.  3

(3) “Private foundation trust” means a trust, including a trust described in s. 4947(a)(1) of the Internal Revenue Code,  4 as defined in s. 509(a) of the Internal Revenue Code.  5

(4) “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.  6

(5) “State attorney” means the state attorney for the judicial circuit of the principal place of administration of the trust pursuant to s. 736.0108.