As used in KRS 386.355 and 386.360, unless the context requires otherwise: (1) "Internal Revenue Code" means the Internal Revenue Code of 1954, in effect on January 1, 1970, including all appropriate provisions of the Tax Reform Act of 1969 at the dates sp ecified in that law, exclusive of any amendments made subsequent to December 31, 1969. (2) "Trust" includes a trust or any other entity (other than a corporation) which has, in whole or in part, a charitable purpose. (3) "Trustee" includes any member of the governing body of any trust, as defined in this section.
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