taxable distribution

(1) In general The term “taxable distribution” means any distribution from a donor advised fund— (A) to any natural person, or (B) to any other person if— (i) such distribution is for any purpose other than one specified in section 170(c)(2)(B), or (ii) the sponsoring organization does not exercise expenditure responsibility with respect to such distribution in accordance with section 4945(h).


26 USC § 4966(c)(1)

Scoping language

For purposes of this section
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