substantial contributor
Defined in 4 places of the United States Code.
For purposes of paragraph (1), the term “substantial contributor” means a person who is described in section 507(d)(2).
Source
- 1994–present26 U.S.C. § 4946Internal Revenue Code · Definitions and special rules · in this section
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.
Source
- 1994–present26 U.S.C. § 507Internal Revenue Code · Termination of private foundation status · for purposes of this part
The term “substantial contributor” means a person who is described in section 507(d)(2).
Source
- 1994–present26 U.S.C. § 4940Internal Revenue Code · Excise tax based on investment income · in 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.
Source
- 2006–present26 U.S.C. § 4958Internal Revenue Code · Taxes on excess benefit transactions · for purposes of this section