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Washington Statutes, Title 11

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← All Washington coverage

Title 11, PROBATE AND TRUST LAW

52 chapters · 972 sections in this title.

All chapters in Title 11972 Ch 11.130, Uniform guardianship, conservatorshi…145 Ch 11.104B, Uniform fiduciary income and princip…50 Ch 11.125, Uniform power of attorney act.47 Ch 11.95A, Uniform powers of appointment act.46 Ch 11.98, Trusts.46 Ch 11.96A, Trust and estate dispute resolution.37 Ch 11.12, Wills.35 Ch 11.28, Letters testamentary and of administ…34 Ch 11.76, Settlement of estates.27 Ch 11.114, Uniform transfers to minors act.26 Ch 11.56, Sales, exchanges, leases, mortgages,…25 Ch 11.90, Uniform adult guardianship and prote…23 Ch 11.08, Escheats.21 Ch 11.110, Charitable trusts.21

21 sections·Filtered byTitle 11✕Ch 11.110✕

RCW 11.110.010 Purpose of chapter.
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The purpose of this chapter is to facilitate public supervision over the administration of public charitable trusts and similar relationships and to clarify and implement the powers and duties of the attorney general and the secretary of state with relation thereto. [ 1993 c 471 …
RCW 11.110.020 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Person" means an individual, organization, group, association, partnership, corporation, or any combination of them. (2)(a) "Trustee" means: (i) Any person holding pr…
RCW 11.110.040 Information, documents, and reports are public records—Inspection—Publication.
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All information, documents, and reports filed with the secretary of state under this chapter are matters of public record and shall be open to public inspection, subject to reasonable regulation: PROVIDED, That the secretary of state shall withhold from public inspection any trus…
RCW 11.110.051 Registration of trustee—Requirements—Exception—Application of chapter to nonregistered trustees.
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(1) Except as provided in subsection (2) of this section, a trustee, as defined by RCW 11.110.020, must register with the secretary of state if, as to a particular charitable trust: (a) The trustee holds assets in trust, invested for income-producing purposes, exceeding a value e…

RCW 11.110.060 Instrument establishing trust, inventory of assets, registration status, successor trustee information, and amendments to be filed.

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(1) Every trustee required to file under RCW 11.110.051 shall file with the secretary of state within four months after receiving possession or control of the trust corpus, or after the trust becomes a trust described by RCW 11.110.051(1): (a) A copy of the instrument establishin…

RCW 11.110.070 Tax or information return or report—Filing—Rules—Forms.

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Every trustee required to register under RCW 11.110.051 shall file with the secretary of state a copy of each publicly available United States tax or information return or report of the trust at the time that the trustee files with the internal revenue service. The secretary may …

RCW 11.110.075 Trust not exclusively for charitable purposes—Instrument and information not public—Access.

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A trust is not exclusively for charitable purposes, within the meaning of RCW 11.110.040, when the instrument creating it contains a trust for several or mixed purposes, and any one or more of such purposes is not charitable within the meaning of RCW 11.110.020, as enacted or her…

RCW 11.110.090 Uniformity of chapter with laws of other states.

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It is the purpose of this chapter to make uniform the laws of this and other states on the subject of charitable trusts and similar relationships. Recognizing the necessity for uniform application and enforcement of this chapter, its provisions are hereby declared mandatory and t…

RCW 11.110.100 Investigations by attorney general authorized—Appearance and production of books, papers, documents, etc., may be required.

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The attorney general may investigate transactions and relationships of trustees and other persons subject to this chapter for the purpose of determining whether the trust or other relationship is administered according to law and the terms and purposes of the trust, or to determi…

RCW 11.110.110 Order to appear—Effect—Enforcement—Appellate review.

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When the attorney general requires the attendance of any person, as provided in RCW 11.110.100, he or she shall issue an order setting forth the time when and the place where attendance is required and shall cause the same to be delivered to or sent by registered mail to the pers…

RCW 11.110.120 Proceedings to secure compliance and proper trust administration—Attorney general to be notified of judicial proceedings involving charitable trust—Powers and duties additional.

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The attorney general may institute appropriate proceedings to secure compliance with this chapter and to secure the proper administration of any trust or other relationship to which this chapter applies. He or she shall be notified of all judicial proceedings involving or affecti…

RCW 11.110.125 Violations—Refusal to file reports, perform duties, etc.

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The willful refusal by a trustee to make or file any report or to perform any other duties expressly required by this chapter, or to comply with any valid rule adopted by the secretary of state under this chapter, shall constitute a breach of trust and a violation of this chapter…

RCW 11.110.130 Violations—Civil action may be prosecuted.

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A civil action for a violation of this chapter may be prosecuted by the attorney general or by a prosecuting attorney. [ 1993 c 471 s 33; 1985 c 30 s 127. Prior: 1967 ex.s. c 53 s 13. Formerly RCW 19.10.130.] Notes: Effective date—1993 c 471: See RCW 19.09.915. Short title—Applic…

RCW 11.110.140 Penalty.

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Every false statement of material fact knowingly made or caused to be made by any person in any statement or report filed under this chapter and every other violation of this chapter is a gross misdemeanor. [ 1985 c 30 s 128. Prior: 1967 ex.s. c 53 s 14. Formerly RCW 19.10.140.] …

RCW 11.110.200 Tax Reform Act of 1969, state implementation—Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code.

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RCW 11.110.200 through 11.110.260 shall apply only to trusts which are "private foundations" as defined in section 509 of the Internal Revenue Code, "charitable trusts" as described in section 4947(a)(1) of the Internal Revenue Code, or "split-interest trusts" as described in sec…

RCW 11.110.210 Tax Reform Act of 1969, state implementation—Trust instruments deemed to contain prohibiting provisions.

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The trust instrument of each trust to which RCW 11.110.200 through 11.110.260 applies shall be deemed to contain provisions prohibiting the trustee from: (1) Engaging in any act of "self-dealing," as defined in section 4941(d) of the Internal Revenue Code, which would give rise t…

RCW 11.110.220 Tax Reform Act of 1969, state implementation—Trust instruments deemed to contain certain provisions for distribution.

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The trust instrument of each trust to which RCW 11.110.200 through 11.110.260 applies, except "split-interest" trusts, shall be deemed to contain a provision requiring the trustee to distribute, for the purposes specified in the trust instrument, for each taxable year of the trus…

RCW 11.110.230 Tax Reform Act of 1969, state implementation—Rights, powers, of courts, attorney general, not impaired.

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Nothing in RCW 11.110.200 through 11.110.260 shall impair the rights and powers of the courts or the attorney general of this state with respect to any trust. [ 1985 c 30 s 132. Prior: 1984 c 149 s 164; 1971 c 58 s 4. Formerly RCW 19.10.230.] Notes: Short title—Application—Purpos…

RCW 11.110.250 Tax Reform Act of 1969, state implementation—Application to trust created after June 10, 1971, or amendment to existing trust.

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Nothing in RCW 11.110.200 through 11.110.260 shall limit the power of a person who creates a trust after June 10, 1971 or the power of a person who has retained or has been granted the right to amend a trust created before June 10, 1971, to include a specific provision in the tru…

RCW 11.110.260 Tax Reform Act of 1969, state implementation—Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code.

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If any provision of RCW 11.110.200 through 11.110.260 or the application thereof to any trust is held invalid, such invalidity shall not affect the other provisions or applications of RCW 11.110.200 through 11.110.260 which can be given effect without the invalid provision or app…

RCW 11.110.270 Tax Reform Act of 1969, state implementation—Not for profit corporations.

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See RCW 24.40.010 through 24.40.070.