C.R.S. § 15-1-1002

(4) In the event that all such trustees and beneficiaries under the governing instrument do not consent to such amendment or in the event that there are no named beneficiaries, any court of competent jurisdiction shall have the power to amend the governing instrument in accordance with subsection (3) of this section upon petition of the trustee or any beneficiary and upon a subsequent finding by the court that the testator’s or the grantor’s intention would not be defeated by such amendment. A copy of such petition shall be delivered in person or by registered mail to the attorney general.

(5) Unless otherwise expressly provided in the governing instrument, any devise, bequest, or transfer in a testamentary or revocable inter vivos trust for religious, educational, charitable, or benevolent uses to be determined by the trustee or any other person shall be made only to organizations and for purposes within the meaning of section 2055

(a) of the federal “Internal Revenue Code of 1986”.

(a) Engaging in any act of “self-dealing”, as defined in section 4941 (d) of the federal “Internal Revenue Code of 1986”, which would give rise to any liability for the tax imposed by section 4941 (a) of the federal “Internal Revenue Code of 1986”;