Mississippi Code Title 91. Trusts and Estates § 91-9-407

The trustees of any trust which is a “private foundation” (as defined in Section 509 of the United States Internal Revenue Code), a “charitable trust” (as defined in Section 4947(a)(1) of the United States Internal Revenue Code) or a “split-interest trust” (as defined in Section 4947(a)(2) of the United States Internal Revenue Code) may, without judicial proceedings, amend the governing instrument of such trust expressly to exclude the application of Sections 91-9-401 and 91-9-403, or any portion thereof, by executing a written amendment to such trust and filing a duplicate original of such amendment with the secretary of state of the State of Mississippi, whereupon such section or sections, or any portion thereof, as the case may be, shall not apply to such trust. Neither the trustees nor the trust shall be liable to anyone for any payments made under Section 91-9-403 prior to such amendment.