substantial contributor
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4940 — in this section
The term “substantial contributor” means a person who is described in section 507(d)(2).
26 U.S.C. § 4946 — in this section
For purposes of paragraph (1), the term “substantial contributor” means a person who is described in section 507(d)(2).
26 U.S.C. § 4958 — for purposes of this section
The term “substantial contributor” means any person who contributed or bequeathed an aggregate amount of more than $5,000 to the organization, if such amount is more than 2 percent of the total contributions and bequests received by the organization before the close of the taxable year of the organization in which the contribution or bequest is received by the organization from such person. In the case of a trust, such term also means the creator of the trust. Rules similar to the rules of subparagraphs (B) and (C) of section 507(d)(2) shall apply for purposes of this subparagraph.
26 U.S.C. § 507 — for purposes of this part
For purposes of paragraph (1), the term “substantial contributor” means any person who contributed or bequeathed an aggregate amount of more than $5,000 to the private foundation, if such amount is more than 2 percent of the total contributions and bequests received by the foundation before the close of the taxable year of the foundation in which the contribution or bequest is received by the foundation from such person. In the case of a trust, the term “substantial contributor” also means the creator of the trust.