47-24-18. Definitions.

Terms as used in §§ 47-24-19 and 47-24-20 mean:

(1)    "Nonprofit corporation," as defined in § 47-22-1;

(2)    "Charitable trust," as defined in section 4947(a)(1) of the United States Internal Revenue Code as amended and in effect on January 1, 2021.

Source: SL 2021, ch 196, § 1.