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        ARS Title 14 (Sep 2026)
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6024 E 32nd St
Yuma, AZ 85365
(928) 783-4575
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14-10110

Others treated as qualified beneficiaries

General Provisions

A. A charitable organization that is expressly and irrevocably designated to receive distributions under the terms of a charitable trust or a person appointed to enforce a trust created for the care of an animal or another noncharitable purpose as provided in section 14-10408 or 14-10409 has the rights of a qualified beneficiary under this chapter.

B. With respect to a charitable trust created on or after January 1, 2009 having its principal place of administration in this state, a trustee:

1. Within sixty days after the creation of a charitable trust, shall promptly furnish to the attorney general a copy of the portions of the charitable trust instrument that are necessary to describe the charitable purpose.

2. Within sixty days after accepting a trusteeship for a charitable trust, shall notify the attorney general of the acceptance and of the trustee's name, address and telephone number.

3. At least thirty days in advance, shall notify the attorney general of any of the following:

(a) Any change in the charitable trust's principal place of administration to another state.

(b) Any dissolution of the charitable trust.

(c) Any change in the charitable purpose of the charitable trust.

(d) Any court proceedings regarding the charitable trust.

(e) Any change in the method or rate of the trustee's compensation.

C. For the purposes of subsection B of this section, a "charitable trust" means a trust that is a qualified entity under section 501(c)(3) of the internal revenue code for tax exempt status under section 501(a) of the internal revenue code.

Last verified against the Arizona Legislature:
September 15, 2026
Official Arizona Legislature Source
Deason Garner & Sparks
(928) 783-45756024 E 32nd St
Yuma, AZ 85365
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