Notwithstanding any provision therein to the contrary and except as provided in Code Section 53-12-126, the governing instrument of any trust which is a private foundation, as defined in Section 509 of the Internal Revenue Code, or which is a charitable trust, as defined in Section 4947(a)(1) of the Internal Revenue Code, shall be amended automatically as of the later of the inception of the trust or January 1, 1972, to include a provision which requires the trustees to distribute, for the purposes specified in the governing instrument, for each taxable year, amounts at least sufficient to avoid any liability for the tax imposed by Section 4942 of the Internal Revenue Code.