disqualified person

(2) Disqualified person In applying this section to any donor advised fund (as so defined), the term “disqualified person” means, with respect to the donor advised fund, any person who is— (A) described in section 4966(d)(2)(A)(iii), (B) a member of the family of an individual described in subparagraph (A), or (C) a 35-percent controlled entity (as defined in section 4958(f)(3) by substituting “persons described in subparagraph (A) or (B) of section 4943(e)(2)” for “persons described in subparagraph (A) or (B) of paragraph (1)” in subparagraph (A)(i) thereof).

Source

26 USC § 4943(e)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subchapter A) of this section.

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