Self-Dealing Issues Transactions between PFFs, CLTs and CRTs and Disqualified Persons (DPs) are prohibited Disqualified persons: –Substantial contributors (founder and >$5,000 contributors) –Foundation officers and directors –More than 20% owners/beneficiaries of substantial contributors –Family members of any of the above –A corporation, partnership trust or estate in which any of the above four owns more than a 35% interest –A government official
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