Source: https://www.law.cornell.edu/uscode/text/26/4946
Timestamp: 2015-03-28 04:24:59
Document Index: 276879618

Matched Legal Cases: ['§ 4946', '§ 4946', '§ 4946', '§ 101', '§ 4', '§ 306', '§ 1606', '§ 1101', '§ 1', '§ 319', '§ 1606', '§ 306']

26 U.S. Code § 4946 - Definitions and special rules | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle D › Chapter 42 › Subchapter A › § 4946 26 U.S. Code § 4946 - Definitions and special rules
In general For purposes of this subchapter, the term “disqualified person” means, with respect to a private foundation, a person who is—
a foundation manager (within the meaning of subsection (b)(1)),
an owner of more than 20 percent of—
a member of the family (as defined in subsection (d)) of any individual described in subparagraph (A), (B), or (C),
a partnership in which persons described in subparagraph (A), (B), (C), or (D) own more than 35 percent of the profits interest,
a trust or estate in which persons described in subparagraph (A), (B), (C), or (D) hold more than 35 percent of the beneficial interest,
only for purposes of section 4943, a private foundation—
which is effectively controlled (directly or indirectly) by the same person or persons who control the private foundation in question, or
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
only for purposes of section 4941, a government official (as defined in subsection (c)).
Substantial contributors For purposes of paragraph (1), the term “substantial contributor” means a person who is described in section 507
Stockholdings For purposes of paragraphs (1)(C)(i) and (1)(E), there shall be taken into account indirect stockholdings which would be taken into account under section 267
(c)(4) shall be treated as providing that the members of the family of an individual are the members within the meaning of subsection (d).
Partnerships; trusts For purposes of paragraphs (1)(C)(ii) and (iii), (1)(F), and (1)(G), the ownership of profits or beneficial interests shall be determined in accordance with the rules for constructive ownership of stock provided in section 267
Foundation manager For purposes of this subchapter, the term “foundation manager” means, with respect to any private foundation—
an officer, director, or trustee of a foundation (or an individual having powers or responsibilities similar to those of officers, directors, or trustees of the foundation), and
with respect to any act (or failure to act), the employees of the foundation having authority or responsibility with respect to such act (or failure to act).
Government official For purposes of subsection (a)(1)(I) andsection 4941, the term “government official” means, with respect to an act of self-dealing described in section 4941, an individual who, at the time of such act, holds any of the following offices or positions (other than as a “special Government employee”, as defined in section 202
(a) of title 18, United States Code):
an elective public office in the executive or legislative branch of the Government of the United States,
an office in the executive or judicial branch of the Government of the United States, appointment to which was made by the President,
a position in the executive, legislative, or judicial branch of the Government of the United States—
the compensation for which is equal to or greater than the lowest rate of basic pay for the Senior Executive Service under section 5382 of title 5, United States Code,
a position under the House of Representatives or the Senate of the United States held by an individual receiving gross compensation at an annual rate of $15,000 or more,
an elective or appointive public office in the executive, legislative, or judicial branch of the government of a State, possession of the United States, or political subdivision or other area of any of the foregoing, or of the District of Columbia, held by an individual receiving gross compensation at an annual rate of $20,000 or more,
a position as personal or executive assistant or secretary to any of the foregoing, or
Members of family For purposes of subsection (a)(1), the family of any individual shall include only his spouse, ancestors, children, grandchildren, great grandchildren, and the spouses of children, grandchildren, and great grandchildren.
(Added Pub. L. 91–172, title I, § 101(b),Dec. 30, 1969, 83 Stat. 515; amended Pub. L. 95–227, § 4(c)(2)(B),Feb. 10, 1978, 92 Stat. 22; Pub. L. 98–369, div. A, title III, § 306(a),July 18, 1984, 98 Stat. 784; Pub. L. 99–514, title XVI, § 1606(a),Oct. 22, 1986, 100 Stat. 2771; Pub. L. 105–206, title I, § 1101(c)(1),July 22, 1998, 112 Stat. 696; Pub. L. 106–554, § 1(a)(7) [title III, § 319(16)], Dec. 21, 2000, 114 Stat. 2763, 2763A–647.)
2000—Subsec. (c)(3)(B). Pub. L. 106–554substituted “the lowest rate of basic pay for the Senior Executive Service under section 5382” for “the lowest rate of compensation prescribed for GS–16 of the General Schedule under section 5332”.
1998—Subsec. (c)(7). Pub. L. 105–206added par. (7).
1986—Subsec. (c)(5). Pub. L. 99–514substituted “$20,000” for “$15,000”.
1984—Subsec. (d). Pub. L. 98–369amended subsec. (d) generally, substituting references to children, grandchildren, and great grandchildren for references to lineal descendants in two places.
1978—Subsecs. (a)(1), (b). Pub. L. 95–227substituted “subchapter” for “chapter”.
Pub. L. 99–514, title XVI, § 1606(b),Oct. 22, 1986, 100 Stat. 2771, provided that: “The amendment made by this section [amending this section] shall apply to compensation received after December 31, 1985.”
Pub. L. 98–369, div. A, title III, § 306(c),July 18, 1984, 98 Stat. 784, provided that: “The amendments made by this subsection [probably should be “section”, amending this section and section 6104 of this title] shall take effect on January 1, 1985.”
We truncate results at 20000 items. After that, you're on your own. Termination of Private Foundation Status : 2014-08-29
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2014-08-29
Excise Taxes on Taxable Expenditures : 2014-08-29
Excise|Taxes on Acts of Self-Dealing : 2014-08-29
Definitions and Special Rules : 2014-08-29
Definition of Self-Dealing : 2014-08-08
Members of Family : 2014-08-08
Disqualified Person : 2014-08-08
Excise Taxes on Acts of Self-Dealing : 2014-08-08
Excise Taxes on Excess Business Holdings : 2013-01-18
Definitions and Special Rules : 2013-01-18
Definition of Self-Dealing : 2013-01-04
Disqualified Person : 2013-01-04
Excise Taxes on Acts of Self-Dealing : 2013-01-04
Definition of Self-Dealing : 2011-07-29
Disqualified Person : 2011-07-29
Excise Taxes on Acts of Self-Dealing : 2011-07-29
Disqualified Person : 2010-08-06
Definition of Self-Dealing : 2010-08-06
Disqualified Person : 2010-04-23
Valuation Tables : 2010-04-23
Split-Interest Trusts : 2010-04-23
Definition of Self-Dealing : 2010-04-23
Excise Taxes on Taxable Expenditures : 2010-02-19
Alternative Excise Tax on Non-Exempt Private Foundations : 2010-02-19
Taxes on Failure to Distribute Income : 2010-02-19
Definitions and Special Rules : 2010-02-19
Excise Taxes on Acts of Self-Dealing : 2010-02-19
Termination of Private Foundation Status : 2010-02-19
Disqualified Person : 2008-07-04
Definition of Excess Business Holdings : 2008-07-04
Supporting Organizations : 2008-07-04
Disqualified Person : 2006-11-03
Special Rules as to Liability : 2006-11-03
Government Official : 2006-01-27
Definition of Self-Dealing : 2006-01-27
Definitions and Special Rules : 2005-10-21
Excise Taxes on Acts of Self-Dealing : 2005-10-21
Government Official : 2005-10-21
Definition of Self-Dealing : 2005-10-21
Additional 200% Tax on Uncorrected Excess Holdings : 2004-12-10
Initial 5% Tax on Excess Holdings : 2004-12-10
Disqualified Person : 2004-12-10
Definition of Excess Business Holdings : 2004-12-10
Disqualified Person : 2004-06-04
Excise Taxes on Acts of Self-Dealing : 2004-06-04
Initial 15% Tax on Undistributed Income : 2004-04-09
Excise Tax on "Jeopardizing" Investments : 2004-04-09
Definitions and Special Rules : 2004-04-09
Termination Under Section 507(a)(1) : 2004-04-09
Qualifying Distribution : 2004-04-09
Excise Taxes on Taxable Expenditures : 2004-04-09
Termination Under Section 507(b)(1)(A) : 2004-04-09
Excise Taxes on Taxable Expenditures : 2003-06-13
Definitions and Special Rules : 2003-06-13
Excise Taxes on Taxable Expenditures : 2003-05-23
Disqualified Person : 2003-05-23
Definition of Self-Dealing : 2003-05-23
Other Definitions : 2003-05-23
Excise Taxes on Acts of Self-Dealing : 2003-05-23
Disqualified Person : 2002-10-11
Other Definitions and Rules : 2002-10-11
Split-Interest Trusts : 2002-07-12
Definition of Self-Dealing : 2002-07-12
Disqualified Person : 2002-07-12
Disqualified Person : 2002-03-29
Definition of Self-Dealing : 2002-03-29
Foundation Manager : 2002-03-29
Expenditure Responsibility : 2002-01-25
Returns by Exempt Organizations (Section 501 Organizations) : 2002-01-25
Alternative Excise Tax on Non-Exempt Private Foundations : 2002-01-25
Distributable Amount : 2002-01-25
Excise Tax on "Jeopardizing" Investments : 2002-01-25
Foundation Manager : 2002-01-25
Definition of Self-Dealing : 2002-01-25
Excise Taxes on Excess Business Holdings : 2002-01-25
Foundation Manager : 2001-08-17
Definition of Self-Dealing : 2001-08-17
Computation of Net Investment Income : 2001-08-17
Expenditure Responsibility : 2001-08-17
Exempt Organizations : 2001-08-17
Undistributed Income : 2001-08-17
Disqualified Person : 2001-06-15
Excise Taxes on Acts of Self-Dealing : 2001-06-15
Definition of Self-Dealing : 2001-04-27
Expenditure Responsibility : 2001-04-27
Exempt Organizations : 2001-04-27
Qualifying Distribution : 2001-04-27
Foundation Manager : 2001-04-27
Excise Tax on Net Investment Income (Applicable v. Not Applicable) : 2000-08-04
Qualifying Distribution : 2000-08-04
Excise Tax on "Jeopardizing" Investments : 2000-08-04
Disqualified Person : 2000-08-04
Business Enterprise : 2000-08-04
Grants to Organizations : 2000-08-04
Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) : 2000-08-04
Private Foundation Defined : 2000-02-04
Definitions and Special Rules : 2000-02-04
Excise Taxes on Acts of Self-Dealing : 2000-02-04
Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) : 2000-02-04