Revenue and Taxation
Charitable Trust Act
Section 111
Duties of trustee of trust subject to supervision by specified charitable organization.
     59-18-111.   Duties of trustee of trust subject to supervision by specified charitable organization.
     The trustee of a trust subject to the supervision by a specified public charitable organization or organizations, as provided in Subsection 59-18-109(5), shall file with each specified charitable organization:
     (1) a trust copy of the governing instrument together with a written report, under oath, setting forth complete information as to the nature of the assets and liabilities with the delivery of the release pursuant to Subsection 59-18-109(4) or the filing of the election under Section 59-18-110;
     (2) an annual report, within 4-1/2 months following the close of each year, setting forth a complete statement of receipts, disbursements, assets (together with cost and market value of each asset), and liabilities; and
     (3) such other information as the public charitable organization or organizations deem necessary to compel proper administration of the trust.

Renumbered and Amended by Chapter 2, 1987 General Session
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