3B:11-9. DefinitionsAs 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.