Declaration of Trust — Idaho Non-UTC
State-specific requirements for creating a Declaration 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
Governing Statute
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.
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.
Certification of Trust in Idaho
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)).
Already have a trust? You may also need a Certificate of Trust for Idaho to prove its existence to banks and institutions.
How a Declaration of Trust works in Idaho
A declaration of trust in Idaho is the written instrument that creates a trust by stating the settlor's intent to hold property for named beneficiaries and appointing a trustee to manage it. Idaho has not adopted the UTC, relying instead on Idaho Code Title 68, Chapter 1 and the Uniform Trustees' Powers Act at sections 68-104 through 68-112. The trust becomes active when funded through retitling real property by deed or transferring financial accounts into the trust name. Idaho's certification of trust rules are stricter than UTC states: under Idaho Code § 68-114(2), the certification must be an affidavit signed and acknowledged by all currently acting trustees, not just one. The state has completely abolished the rule against perpetuities at Idaho Code § 55-111, permitting trusts of unlimited duration for multi-generational planning.
Frequently asked questions
Does an Idaho certification of trust need to be notarized?
Yes. Under Idaho Code § 68-114(2), the certification of trust must be in the form of an affidavit signed and acknowledged by all of the currently acting trustees. This is stricter than UTC states, which allow any single trustee to sign an ordinary certification. Acknowledgment means notarization, and no witnesses are specified. No person is required to accept a certification in lieu of the trust instrument itself under § 68-114(1).
What goes in an Idaho certification of trust under Idaho Code § 68-115?
The certification may confirm: trust existence and execution date, settlor identity, currently acting trustees, trustee powers and any restrictions, revocability and who holds the power to revoke, whether all or fewer than all trustees must act, the trust's identifying number and whether it is a social security or employer identification number, the establishing jurisdiction, and the form in which title is taken. It must also state the signatures are those of all currently acting trustees.
How long can an Idaho trust last?
Idaho has completely abolished the rule against perpetuities. Idaho Code § 55-111 states there shall be no rule against perpetuities applicable to real or personal property, allowing trusts of unlimited duration. Idaho is one of only a handful of states, alongside Alaska and South Dakota, to take this approach, making it exceptionally favorable for perpetual dynasty trusts. The state has no estate tax or inheritance tax.
How does Idaho treat business trusts?
Idaho has no specific business trust statute. Business trusts operate under common law principles and general trust law under Idaho Code Title 68, with no separate statutory framework or registration requirement. For business activities, LLCs, corporations, and partnerships under Idaho Code Title 30 remain the standard vehicles. A declaration of trust under Title 68 is distinct from any common law business trust arrangement.
Common mistakes
The most common Idaho mistake is following UTC signing practice, when Idaho Code § 68-114(2) requires the certification to be an affidavit signed and acknowledged by all currently acting trustees, not just one trustee. Another frequent error is assuming Idaho follows the Uniform Trust Code, when the state never adopted it and instead maintains the Uniform Trustees' Powers Act at Idaho Code §§ 68-104 through 68-112. People also overlook the affidavit's required statement that the signatures are those of all currently acting trustees under § 68-115(2). Third parties sometimes assume they must accept a certification, when § 68-114(1) says no person is required to accept one in lieu of the instrument. Finally, asset protection planning misfires because Idaho does not authorize self-settled domestic asset protection trusts.
Idaho notes
Idaho operates under Idaho Code Title 68, Chapter 1, and has not adopted the UTC, relying instead on the Uniform Trustees' Powers Act at Idaho Code §§ 68-104 through 68-112. The certification of trust is governed by Idaho Code §§ 68-114 through 68-118 and must be an affidavit signed and acknowledged by all currently acting trustees under § 68-114(2), a stricter standard than UTC states. The certification may confirm the trust's identifying number, the establishing jurisdiction, and title form under § 68-115, and need not contain dispositive provisions under § 68-116. Idaho has completely abolished the rule against perpetuities at Idaho Code § 55-111, permitting perpetual trusts for real and personal property. The state has no estate tax or inheritance tax. Idaho does not currently authorize self-settled domestic asset protection trusts.