excess benefit transaction
(2) Special rules for donor advised funds In the case of any donor advised fund (as defined in section 4966(d)(2) )— (A) the term “excess benefit transaction” includes any grant, loan, compensation, or other similar payment from such fund to a person described in subsection (f)(7) with respect to such fund, and (B) the term “excess benefit” includes, with respect to any transaction described in subparagraph (A), the amount of any such grant, loan, compensation, or other similar payment.