Description
Disqualified Persons Include:
- Board members, officers, substantial contributors, and family members of these individuals.
- Entities (corporations, partnerships, trusts) in which disqualified persons hold >35% ownership.
Self Dealing Checklist for Private Foundations
$9.99
Downloadable, editable two-page Microsoft Word document.
Under Internal Revenue Code 4941, Private Foundations and their disqualified persons must avoid self-dealing transactions.
Maintain compliance with this checklist.