organization manager
Defined in 2 places of the United States Code.
The term “organization manager” means—
(A) any officer, director, or trustee of the organization (or individual having powers or responsibilities similar to those of officers, directors, or trustees of the organization), and
(B) with respect to any expenditure, any employee of the organization having authority or responsibility with respect to such expenditure.
Source
- 1994–present26 U.S.C. § 4955Internal Revenue Code · Taxes on political expenditures of section 501(c)(3) organizations · for purposes of this section
The term “organization manager” means, with respect to any applicable tax-exempt organization, any officer, director, or trustee of such organization (or any individual having powers or responsibilities similar to those of officers, directors, or trustees of the organization).
Source
- 1996–present26 U.S.C. § 4958Internal Revenue Code · Taxes on excess benefit transactions · for purposes of this section