3B:11-9.  Definitions
As used in this article:

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 the nonexempt 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.

L.1981, c. 405, s. 3B:11-9, eff. May 1, 1982.