Certificate of Trust — Idaho Non-UTC
State-specific requirements for a Certificate of Trust in Idaho.Create yours now →
Certificate of Trust · At a glance
Idaho · summary of the record on file
Idaho Code Title 68 (Trusts and Fiduciaries), Chapter 1 (Trusts), §§ 68-101 et seq. Certification of trust: Idaho Code §§ 68-114 through 68-118. Uniform Trustees' Powers Act: Idaho Code §§ 68-104 through 68-112. Rule against perpetuities: Idaho Code § 55-111 (abolished). Uniform Probate Code: Idaho Code Title 15.Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: The certification of trust must be in the form of an affidavit signed and acknowledged by ALL of the currently acting trustees (Idaho Code § 68-114(2)).
- Witnesses: No witnesses or recording are specifically required for the certification.
- Recording: No witnesses or recording are specifically required for the certification.
- Source URL: https://legislature.idaho.gov/statutesrules/idstat/title68/t68ch1/sect68-114/
- Last verified: 2026-09-17
- Legal review: Not performed
Statutory Citation
Idaho Code Title 68 (Trusts and Fiduciaries), Chapter 1 (Trusts), §§ 68-101 et seq. Certification of trust: Idaho Code §§ 68-114 through 68-118. Uniform Trustees' Powers Act: Idaho Code §§ 68-104 through 68-112. Rule against perpetuities: Idaho Code § 55-111 (abolished). Uniform Probate Code: Idaho Code Title 15.
How a Certificate of Trust works in Idaho
Certification Requirements
Under Idaho Code § 68-114, a trustee may present a certification of trust to any person in lieu of a copy of any trust instrument to establish the existence or terms of the trust. The certification must be in the form of an affidavit signed and acknowledged by all of the currently acting trustees of the trust (§ 68-114(2)). Under § 68-115, the certification may confirm: (a) The existence of the trust and date of execution of any trust instrument; (b) The identity of the settlor and each currently acting trustee; (c) The powers of the trustee and any restrictions imposed upon him in dealing with assets of the trust; (d) The revocability or irrevocability of the trust and the identity of any person holding a power to revoke it; (e) If there is more than one trustee, whether all of the currently acting trustees must, or less than all may, act to exercise identified powers of the trustee; (f) The identifying number of the trust and whether it is a social security number or an employer identification number; (g) The state or other jurisdiction under the laws of which the trust was established; (h) The form in which title to assets of the trust is to be taken. The certification must contain a statement that the trust has not been revoked or amended to make any representations incorrect, and that the signatures are those of all currently acting trustees (§ 68-115(2)). A certification need not contain the dispositive provisions of the trust (§ 68-116). No person is required to accept and rely solely on a certification of trust in lieu of the trust instrument itself (§ 68-114(1)).
When a trustee presents a certificate of trust in Idaho, the recipient checks the certificate against Idaho Code 68-114 through 68-118. Under 68-114, a trustee may present a certification of trust to any person in lieu of a copy of any trust instrument to establish the existence or terms of the trust. The certification must be in the form of an affidavit signed and acknowledged by all acting trustees. Under 68-115, the certification may confirm: the existence of the trust and the date of execution of any trust instrument, the identity of the settlor and each currently acting trustee, the powers of the trustee and any restrictions imposed on the trustee in dealing with assets of the trust, the revocability or irrevocability of the trust and the identity of any person holding a power to revoke it, whether all or less than all may act to exercise identified powers, the identifying number of the trust, and the form in which title to assets of the trust is to be taken.
Common mistakes that get certificates rejected
A certification that omits the statement that the trust has not been revoked or amended to make any representations incorrect falls short of Idaho Code 68-115(2)'s requirements. So does one that leaves out the revocability statement and the identity of the person holding the power to revoke, because a title company handling a sale cannot confirm who must sign a deed without it. Because Idaho requires an affidavit signed and acknowledged by all currently acting trustees, a certificate signed by fewer than all trustees fails the statute. In each case the institution may require the full trust instrument under Idaho Code Title 68.
What makes Idaho different
Idaho has NOT adopted the Uniform Trust Code, instead relying on the older Uniform Trustees' Powers Act (Title 68, Chapter 1) and common law. Idaho's certification of trust provisions predate the UTC, having been added in 1998 (ch. 302). The certification of trust must be in the form of an affidavit signed and acknowledged by all currently acting trustees, which is stricter than UTC states that require only one trustee to sign. Idaho Code 55-111 has completely abolished the rule against perpetuities, allowing trusts of unlimited duration for both real and personal property. Idaho has no state estate or inheritance tax, making it attractive for trust situs purposes. Idaho does not currently authorize self-settled domestic asset protection trusts under state law.
Frequently asked questions
Does Idaho require a certificate of trust to be notarized?
Yes, in practice. Idaho Code 68-114(2) requires the certification of trust to be in the form of an affidavit signed and acknowledged by all of the currently acting trustees. The term acknowledged means the affidavit must be notarized. No witnesses are required by statute. Recording with the county recorder where real property is located is permitted but not required for a transfer.
What must an Idaho certificate of trust contain?
Under Idaho Code 68-114 and 68-115, the certification must be an affidavit signed and acknowledged by all acting trustees. It may confirm: the existence of the trust and date of execution, the identity of the settlor and each acting trustee, the powers of the trustee and any restrictions, the revocability or irrevocability and the identity of any person holding a power to revoke, whether all or less than all trustees must act, the identifying number of the trust, and the form in which title to assets is to be taken.
Can a bank ask for the entire trust after I present a certificate?
Under Idaho Code 68-114(1), no person is required to accept and rely solely on a certification of trust in lieu of the trust instrument itself. This means a bank or other institution may require the complete trust document even if a conforming certificate is presented. The statute's reliance provisions are narrower than those in UTC states, giving institutions more discretion to request the full instrument.
Is a certificate of trust the same as a trust agreement in Idaho?
No. The certificate is a short, signed and acknowledged affidavit summarizing the information Idaho Code 68-114 and 68-115 require, while the trust agreement is the full instrument containing the dispositive and distribution terms. The statute expressly provides that a certification need not contain the dispositive provisions of the trust under 68-116. A certificate omitting any required content does not conform to the statute's requirements.
Execution Requirements
The certification of trust must be in the form of an affidavit signed and acknowledged by ALL of the currently acting trustees (Idaho Code § 68-114(2)). This is stricter than UTC states, which require only one trustee to sign. 'Acknowledged' means notarized acknowledgment. No witnesses or recording are specifically required for the certification. Idaho's certification of trust provisions predate the UTC (added 1998, ch. 302).
Business Trust Treatment
Idaho does not have a specific Massachusetts/business trust statute. Business trusts are treated under common law principles and general trust law under Idaho Code Title 68. Idaho recognizes unincorporated business organizations under common law but does not provide a specific statutory framework for business trusts. Idaho's business entity statutes (Idaho Code Title 30) govern LLCs, corporations, and partnerships as the standard business vehicles.
Favorable Trust Laws
Idaho is extremely favorable for dynasty trusts because it has completely abolished the rule against perpetuities. Idaho Code § 55-111 provides: 'There shall be no rule against perpetuities applicable to real or personal property.' This allows trusts of unlimited duration — effectively perpetual trusts. Idaho has no state estate tax and no state inheritance tax. Idaho does not currently authorize self-settled domestic asset protection trusts (DAPTs), but the abolition of perpetuities makes it ideal for multi-generational wealth transfer. Idaho also adopted the Uniform Trustees' Powers Act giving trustees broad default powers.
Unique Factors
Idaho is one of only a handful of states (along with Alaska, South Dakota, and a few others) that has completely abolished the rule against perpetuities (Idaho Code § 55-111), allowing perpetual trusts for both real and personal property. Idaho has NOT adopted the UTC, instead relying on the older Uniform Trustees' Powers Act (Title 68, Chapter 1) and common law. Idaho's certification of trust requirement is notably stricter than UTC states — requiring an affidavit signed and acknowledged by ALL currently acting trustees, not just one. Idaho has no state estate or inheritance tax, making it attractive for trust situs.