substantial contributor

(3) Definitions For purposes of this subsection— (A) Publicly supported A private foundation is publicly supported for a taxable year if it meets the requirements of section 170(b)(1)(A)(vi) or 509(a)(2) for such taxable year. (B) Disqualified individual The term “disqualified individual” means, with respect to any private foundation, an individual who is— (i) a substantial contributor to the foundation, (ii) 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, which is a substantial contributor to the foundation, or (iii) a member of the family of any individual described in clause (i) or (ii). (C) Substantial contributor The term “substantial contributor” means a person who is described in section 507(d)(2). (D) Family The term “family” has the meaning given to such term by section 4946(d). (E) Constructive ownership The rules of paragraphs (3) and (4) of section 4946(a) shall apply for purposes of subparagraph (B)(ii).


26 USC § 4940(d)(3)

Scoping language

For purposes of this subsection
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