disqualified individual
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 280G — for purposes of this section (3 versions over time)
For purposes of this section, the term "disqualified individual" means any individual who is—
26 U.S.C. § 4940 — in this section (8 versions over time)
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,
(iii) a member of the family of any individual described in clause (i) or (ii).
26 U.S.C. § 4985 — for purposes of this section
The term “disqualified individual” means, with respect to a corporation, any individual who, at any time during the 12-month period beginning on the date which is 6 months before the expatriation date—
(A) is subject to the requirements of section 16(a) of the Securities Exchange Act of 1934 with respect to such corporation or any member of the expanded affiliated group which includes such corporation, or
(B) would be subject to such requirements if such corporation or member were an issuer of equity securities referred to in such section.