# Estates and Trusts (GET)

## Title 14. Trusts

### Subtitle 3. Charitable Trusts

#### Section 14-305

In the administration of any trust which is a "private foundation" as defined in Sec. 509 of the Internal Revenue Code, or which is a "charitable trust" as defined in Sec. 4947(a)(1) of the Internal Revenue Code, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by Sec. 4942(a) of the Internal Revenue Code.

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Md. Code Ann., Est. & Trusts (as displayed at mgaleg.maryland.gov, October 16, 2026)