disqualified person

(1) Disqualified person The term “disqualified person” means, with respect to any transaction— (A) any person who was, at any time during the 5-year period ending on the date of such transaction, in a position to exercise substantial influence over the affairs of the organization, (B) a member of the family of an individual described in subparagraph (A), (C) a 35-percent controlled entity, (D) any person who is described in subparagraph (A), (B), or (C) with respect to an organization described in section 509(a)(3) and organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of the applicable tax-exempt organization, (E) which involves a donor advised fund (as defined in section 4966(d)(2) ), any person who is described in paragraph (7) with respect to such donor advised fund (as so defined), and (F) which involves a sponsoring organization (as defined in section 4966(d)(1) ), any person who is described in paragraph (8) with respect to such sponsoring organization (as so defined).

Source

26 USC § 4958(f)(1)


Scoping language

None identified. Default scope is assumed to be the entire title.
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