ARTICLE 10 - PRIVATE FOUNDATIONS
- PART 1 - CORPORATIONS
- § 53-12-180 - Automatic amendment of articles of incorporation of corporate private foundation
- § 53-12-181 - Amendment of articles of incorporation to exclude application of Code Section 53-12-180
- § 53-12-182 - Effect of Code Sections 53-12-180 and 53-12-181 as to forfeiture or reversion of trust property
- § 53-12-183 - Election of private foundation to distribute such property as will enable corporation to avoid tax liability
- § 53-12-184 - Effect of Code Sections 53-12-180 through 53-12-183 on powers of the courts or the Attorney General
- PART 2 - TRUSTS
- § 53-12-190 - Automatic amendment of governing instrument of private foundation trust, charitable trust, or split-interest trust
- § 53-12-191 - Automatic amendment of governing instrument of private foundation trust or charitable trust as to distribution of trust funds
- § 53-12-192 - Amendment of governing instrument of private foundation trust, charitable trust, or split-interest trust to exclude application of Code Section 53-12-190 or 53-12-191
- § 53-12-193 - Election of trustees of private foundation or charitable trust to distribute such trust principal as will enable trust to avoid tax liability; filing of written election with Attorney
- § 53-12-194 - Effect of Code Sections 53-12-190 through 53-12-193 as to forfeiture or reversion of trust property or failure of trust
- § 53-12-195 - Effect of Code Sections 53-12-190 through 53-12-193 on powers of courts and Attorney General