In general, a disqualified person is any of the following for a private foundation:
Substantial contributor. Has contributed more than $5,000 to the foundation if that amount is more than 2% of total contributions. The test applies to cumulative contributions since the foundation’s existence, not only the current year.
Foundation manager. Includes officers, directors, and trustees of the foundation and anyone with similar powers.
Owner of more than 20% of the total combined voting power in a corporation, directly or indirectly; the profits interest in a partnership; or the beneficial interest in a trust or unincorporated enterprise, which is a substantial contributor.
Family member of any person listed in the above. This includes a person’s spouse; ancestors; children, including legally adopted children; grandchildren; great-grandchildren; and spouses of these descendants. Note that a person’s brothers, sisters, aunts, and uncles aren’t included.
Corporation, partnership, trust, or estate in which any person listed above owns more than a 35% interest.
Controlled or related private foundation that’s effectively controlled by the same person or that received substantially all of its contributions from the persons listed in the first three points above.
Certain governmental officials.