New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 43-2

(a) “code” means the Internal Revenue Code of 1954 as amended;

(b) “private foundation trust” means a charitable trust which is a private foundation described in section 509(a) of the code, including each nonexempt charitable trust described in section 4947(a)(1) of the code which is treated as a private foundation;

(c) “split-interest trust” means a nonexempt split-interest trust described in section 4947(a)(2) of the code, but only to the extent that section 508(e) of the code is applicable to such non-exempt split-interest trust under section 4947(a)(2) of the code;

(d) “trust instrument” means a will, deed, agreement, court order, or other instrument pursuant to which money or other property is entrusted to a fiduciary, and also means the certificate of incorporation of a nonprofit corporation administering a charitable foundation trust;

(e) “trustee” means every fiduciary administering a trust instrument, and includes a corporation which is a private charitable foundation administering a private foundation trust;

(f) “trust” means private foundation trusts and split-interest trusts.