{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-736.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-736.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-736.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-736.html"}],"law_id":376404,"edition_id":2,"section_id":376404,"structure_id":53528,"section_number":"64.2-736","catch_line":"Amendment of trust where gift, grant, or will establishes private foundation or constitutes a charitable trust or a split-interest trust","history":"2005, c. 935, \u00a7 55-544.18; 2012, c. 614.","full_text":"When any such gift, grant, devise, or bequest establishes a private foundation, as defined in \u00a7 509 of the Internal Revenue Code, or constitutes a charitable trust, as described in \u00a7 4947(a)(1) of the Internal Revenue Code, or a split-interest trust, as described in \u00a7 4947(a)(2) of the Internal Revenue Code, the trustee or trustees of such trust, with the concurrence of the creator of the trust, if then living and able to give such consent, and the Attorney General, may, without resort to any court, unless such amendment is inconsistent with an express provision of such trust’s governing instrument, amend the terms of such trust to bring such trust into or continue such trust in conformity with requirements for exemption of such trust, or any interest therein, from federal taxes. When such gift, grant, or will is recorded, a copy of such amendment shall be similarly recorded.\n\n","order_by":null,"text":{"0":{"id":1405332,"text":"When any such gift, grant, devise, or bequest establishes a private foundation, as defined in \u00a7 509 of the Internal Revenue Code, or constitutes a charitable trust, as described in \u00a7 4947(a)(1) of the Internal Revenue Code, or a split-interest trust, as described in \u00a7 4947(a)(2) of the Internal Revenue Code, the trustee or trustees of such trust, with the concurrence of the creator of the trust, if then living and able to give such consent, and the Attorney General, may, without resort to any court, unless such amendment is inconsistent with an express provision of such trust’s governing instrument, amend the terms of such trust to bring such trust into or continue such trust in conformity with requirements for exemption of such trust, or any interest therein, from federal taxes. When such gift, grant, or will is recorded, a copy of such amendment shall be similarly recorded.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53528,"edition_id":2,"name":"Creation, Validity, Modification, and Termination of Trust","identifier":"4","label":"article","depth":4,"order_by":4,"parent_id":53524,"metadata":{"child_laws":23,"child_structures":0},"date_created":"2026-08-02 03:17:45","date_modified":"2026-08-02 12:37:11","permalink":{"id":1501265,"object_type":"structure","relational_id":53528,"identifier":"4","token":"64.2\/III\/7\/4","url":"\/64.2\/III\/7\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53524,"edition_id":2,"name":"Uniform Trust Code","identifier":"7","label":"chapter","depth":3,"order_by":1,"parent_id":53428,"metadata":{"child_laws":150,"child_structures":13},"date_created":"2026-08-02 03:17:42","date_modified":"2026-08-02 12:37:10","permalink":{"id":1501109,"object_type":"structure","relational_id":53524,"identifier":"7","token":"64.2\/III\/7","url":"\/64.2\/III\/7\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53428,"edition_id":2,"name":"Trusts","identifier":"III","label":"subtitle","depth":2,"order_by":3,"parent_id":53424,"metadata":{"child_laws":232,"child_structures":36},"date_created":"2026-08-02 03:16:27","date_modified":"2026-08-02 12:37:10","permalink":{"id":1500813,"object_type":"structure","relational_id":53428,"identifier":"III","token":"64.2\/III","url":"\/64.2\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53424,"edition_id":2,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":136,"parent_id":null,"metadata":{"child_laws":776,"child_structures":114},"date_created":"2026-08-02 03:16:27","date_modified":"2026-08-02 12:37:05","permalink":{"id":1499783,"object_type":"structure","relational_id":53424,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":376387,"structure_id":53528,"section_number":"64.2-719","catch_line":"Methods of creating trust","url":"\/64.2-719\/","token":"64.2\/III\/7\/4\/64.2-719","metadata":false},{"id":376388,"structure_id":53528,"section_number":"64.2-720","catch_line":"Requirements for creation","url":"\/64.2-720\/","token":"64.2\/III\/7\/4\/64.2-720","metadata":false},{"id":376389,"structure_id":53528,"section_number":"64.2-721","catch_line":"Trusts created in other jurisdictions","url":"\/64.2-721\/","token":"64.2\/III\/7\/4\/64.2-721","metadata":false},{"id":376390,"structure_id":53528,"section_number":"64.2-722","catch_line":"Trust purposes","url":"\/64.2-722\/","token":"64.2\/III\/7\/4\/64.2-722","metadata":false},{"id":376391,"structure_id":53528,"section_number":"64.2-723","catch_line":"Charitable purposes; enforcement","url":"\/64.2-723\/","token":"64.2\/III\/7\/4\/64.2-723","metadata":false},{"id":376392,"structure_id":53528,"section_number":"64.2-724","catch_line":"Creation of trust induced by fraud, duress, or undue influence","url":"\/64.2-724\/","token":"64.2\/III\/7\/4\/64.2-724","metadata":false},{"id":376393,"structure_id":53528,"section_number":"64.2-725","catch_line":"Evidence of oral trust","url":"\/64.2-725\/","token":"64.2\/III\/7\/4\/64.2-725","metadata":false},{"id":376394,"structure_id":53528,"section_number":"64.2-726","catch_line":"Trust for care of animal","url":"\/64.2-726\/","token":"64.2\/III\/7\/4\/64.2-726","metadata":false},{"id":376395,"structure_id":53528,"section_number":"64.2-727","catch_line":"Noncharitable trust without ascertainable beneficiary","url":"\/64.2-727\/","token":"64.2\/III\/7\/4\/64.2-727","metadata":false},{"id":376396,"structure_id":53528,"section_number":"64.2-728","catch_line":"Modification or termination of trust; proceedings for approval or disapproval","url":"\/64.2-728\/","token":"64.2\/III\/7\/4\/64.2-728","metadata":false},{"id":376397,"structure_id":53528,"section_number":"64.2-729","catch_line":"Modification or termination of noncharitable irrevocable trust by consent","url":"\/64.2-729\/","token":"64.2\/III\/7\/4\/64.2-729","metadata":false},{"id":376398,"structure_id":53528,"section_number":"64.2-730","catch_line":"Modification or termination because of unanticipated circumstances or inability to administer trust effectively","url":"\/64.2-730\/","token":"64.2\/III\/7\/4\/64.2-730","metadata":false},{"id":376399,"structure_id":53528,"section_number":"64.2-731","catch_line":"Cy pres","url":"\/64.2-731\/","token":"64.2\/III\/7\/4\/64.2-731","metadata":false},{"id":376400,"structure_id":53528,"section_number":"64.2-732","catch_line":"Modification or termination of uneconomic trust","url":"\/64.2-732\/","token":"64.2\/III\/7\/4\/64.2-732","metadata":false},{"id":376401,"structure_id":53528,"section_number":"64.2-733","catch_line":"Reformation to correct mistakes","url":"\/64.2-733\/","token":"64.2\/III\/7\/4\/64.2-733","metadata":false},{"id":376402,"structure_id":53528,"section_number":"64.2-734","catch_line":"Modification to achieve settlor's tax objectives","url":"\/64.2-734\/","token":"64.2\/III\/7\/4\/64.2-734","metadata":false},{"id":376403,"structure_id":53528,"section_number":"64.2-735","catch_line":"Combination and division of trusts","url":"\/64.2-735\/","token":"64.2\/III\/7\/4\/64.2-735","metadata":false},{"id":376404,"structure_id":53528,"section_number":"64.2-736","catch_line":"Amendment of trust where gift, grant, or will establishes private foundation or constitutes a charitable trust or a split-interest trust","url":"\/64.2-736\/","token":"64.2\/III\/7\/4\/64.2-736","metadata":false},{"id":376405,"structure_id":53528,"section_number":"64.2-737","catch_line":"Distribution of income of trust that is a private foundation or a charitable trust; prohibitions as to such private foundation","url":"\/64.2-737\/","token":"64.2\/III\/7\/4\/64.2-737","metadata":false},{"id":376406,"structure_id":53528,"section_number":"64.2-738","catch_line":"Prohibitions as to trust that is deemed a split-interest trust","url":"\/64.2-738\/","token":"64.2\/III\/7\/4\/64.2-738","metadata":false},{"id":376407,"structure_id":53528,"section_number":"64.2-739","catch_line":"Application of \u00a7\u00a7 64.2-737 and 64.2-738","url":"\/64.2-739\/","token":"64.2\/III\/7\/4\/64.2-739","metadata":false},{"id":376408,"structure_id":53528,"section_number":"64.2-740","catch_line":"Interpretation of references to Internal Revenue Code in \u00a7\u00a7 64.2-736 through 64.2-739","url":"\/64.2-740\/","token":"64.2\/III\/7\/4\/64.2-740","metadata":false},{"id":376409,"structure_id":53528,"section_number":"64.2-741","catch_line":"Powers of courts not impaired by \u00a7\u00a7 64.2-736 through 64.2-740","url":"\/64.2-741\/","token":"64.2\/III\/7\/4\/64.2-741","metadata":false}],"previous_section":{"id":376403,"structure_id":53528,"section_number":"64.2-735","catch_line":"Combination and division of trusts","url":"\/64.2-735\/","token":"64.2\/III\/7\/4\/64.2-735","metadata":false},"next_section":{"id":376405,"structure_id":53528,"section_number":"64.2-737","catch_line":"Distribution of income of trust that is a private foundation or a charitable trust; prohibitions as to such private foundation","url":"\/64.2-737\/","token":"64.2\/III\/7\/4\/64.2-737","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-736\/","history_text":"

This law was first created in 2005. The record of its establishment is cataloged in chapter 935<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2012, chapter 614<\/a>.<\/p>","references":[{"id":376408,"section_number":"64.2-740","catch_line":"Interpretation of references to Internal Revenue Code in \u00a7\u00a7 64.2-736 through 64.2-739","order_by":null,"url":"\/64.2-740\/"},{"id":376409,"section_number":"64.2-741","catch_line":"Powers of courts not impaired by \u00a7\u00a7 64.2-736 through 64.2-740","order_by":null,"url":"\/64.2-741\/"}],"refers_to":false,"permalink":{"id":1501335,"object_type":"law","relational_id":376404,"identifier":"64.2-736","token":"64.2\/III\/7\/4\/64.2-736","url":"\/64.2-736\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-736\/","token":"64.2\/III\/7\/4\/64.2-736","dublin_core":{"Title":"Amendment of trust where gift, grant, or will establishes private foundation or constitutes a charitable trust or a split-interest trust","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-736","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

When any such gift, grant, devise, or bequest establishes a private foundation, as defined in \u00a7 509 of the Internal Revenue Code, or constitutes a charitable trust<\/span>, as described in \u00a7 4947(a)(1) of the Internal Revenue Code, or a split-interest trust, as described in \u00a7 4947(a)(2) of the Internal Revenue Code, the trustee<\/span> or trustees<\/span> of such trust, with the concurrence of the creator of the trust, if then living and able to give such consent, and the Attorney General<\/span>, may, without resort to any court<\/span>, unless such amendment is inconsistent with an express provision of such trust’s governing instrument, amend<\/span> the terms of such trust to bring such trust into or continue such trust in conformity with requirements for exemption of such trust, or any interest therein, from federal taxes. When such gift, grant, or will<\/span> is recorded, a copy of such amendment shall be similarly recorded.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAMENDMENT OF TRUST WHERE GIFT, GRANT, OR WILL ESTABLISHES PRIVATE FOUNDATION OR\nCONSTITUTES A CHARITABLE TRUST OR A SPLIT-INTEREST TRUST (\u00a7 64.2-736)\n\nWhen any such gift, grant, devise, or bequest establishes a private foundation,\nas defined in \u00a7 509 of the Internal Revenue Code, or constitutes a charitable\ntrust, as described in \u00a7 4947(a)(1) of the Internal Revenue Code, or a\nsplit-interest trust, as described in \u00a7 4947(a)(2) of the Internal Revenue\nCode, the trustee or trustees of such trust, with the concurrence of the creator\nof the trust, if then living and able to give such consent, and the Attorney\nGeneral, may, without resort to any court, unless such amendment is inconsistent\nwith an express provision of such trust’s governing instrument, amend the\nterms of such trust to bring such trust into or continue such trust in\nconformity with requirements for exemption of such trust, or any interest\ntherein, from federal taxes. When such gift, grant, or will is recorded, a copy\nof such amendment shall be similarly recorded.\n\nHISTORY: 2005, c. 935, \u00a7 55-544.18; 2012, c. 614.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}