disqualified person

(1)For purposes of this subchapter, the term “disqualified person” means, with respect to a private foundation, a person who is— (A)a substantial contributor to the foundation, (B)a foundation manager (within the meaning of subsection (b)(1)), (C)an owner of more than 20 percent of— (i)the total combined voting power of a corporation, (ii)the profits interest of a partnership, or (iii)the beneficial interest of a trust or unincorporated enterprise, (D)a member of the family (as defined in subsection (d)) of any individual described in subparagraph (A), (B), or (C), (E)a corporation of which persons described in subparagraph (A), (B), (C), or (D) own more than 35 percent of the total combined voting power, (F)a partnership in which persons described in subparagraph (A), (B), (C), or (D) own more than 35 percent of the profits interest, (G)a trust or estate in which persons described in subparagraph (A), (B), (C), or (D) hold more than 35 percent of the beneficial interest, (H)only for purposes of section 4943, a private foundation— (i)which is effectively controlled (directly or indirectly) by the same person or persons who control the private foundation in question, or (ii)substantially all of the contributions to which were made (directly or indirectly) by the same person or persons described in subparagraph (A), (B), or (C), or members of their families (within the meaning of subsection (d)), who made (directly or indirectly) substantially all of the contributions to the private foundation in question, and (I)only for purposes of section 4941, a government official (as defined in subsection (c)).

Source

26 USC § 4946(a)(1)


Scoping language

For purposes of this subchapter
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