Section 14-301 – General Enforcement

    (a)    Courts of equity have full jurisdiction to enforce trusts for charitable purposes upon suit of the State by the Attorney General or suit of any person having an interest in enforcement of the trust.     (b)    “Charitable purposes” includes all purposes within either the spirit or letter of the statute of 43 Elizabeth ch. 4 (1601), commonly […]

Section 14-302 – Maryland Uniform Charitable Trusts Administration Act

    (a)    A court of equity, on application of any trustee, or any interested person, or the Attorney General of the State, may order an administration of a trust, devise or bequest as nearly as possible to fulfill the general charitable intention of the settlor or testator:         (1)    (i)    If the trust for charity is or becomes illegal or […]

Section 14-303 – Prohibited Acts

    (a)    In the administration of any trust which is a “private foundation,” as defined in § 509 of the Internal Revenue Code, a “charitable trust,” as defined in § 4947(a)(1) of the Internal Revenue Code, or a “split–interest trust,” as defined in § 4947(a)(2) of the Internal Revenue Code, the acts specified in this section are […]

Section 14-304 – Amendment of Instrument to Conform to Internal Revenue Code

    (a)    Notwithstanding any provisions to the contrary in the governing instrument, the trustee or trustees of any charitable remainder trust created after July 31, 1969 with the consent of each beneficiary named in the governing instrument, without application to any court, may amend the governing instrument to conform to the provision of § 664 of the […]

Section 14-305 – Distributions

    In the administration of any trust which is a “private foundation” as defined in § 509 of the Internal Revenue Code, or which is a “charitable trust” as defined in § 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 […]

Section 14-306 – Judicial Determination Concerning Application of 14-303 and 14-305

    The provisions of §§ 14-303 and 14-305 of this subtitle do not apply to any trust to the extent that a court of competent jurisdiction determines that the application would be contrary to the terms of the instrument governing the trust and that it may not be changed properly to conform to these sections.

Section 14-307 – Rights and Powers of Courts and Attorney General

    Sections 14-303 through 14-307 of this subtitle do not impair the rights and powers of the courts or the Attorney General with respect to any trust.