30-3218. Private foundations and split-interest trusts; sections; how interpreted.

Sections 30-3215 to 30-3218 shall be interpreted to effectuate the intent of the State of Nebraska to preserve, foster and encourage gifts to or for the benefit of charitable organizations and to preserve to such organizations their right to exemption from federal income taxes.

Source:Laws 1971, LB 793, § 4; R.S.1943, (1985), § 24-637.