Page:United States Statutes at Large Volume 83.djvu/544

 516

PUBLIC LAW 91-172-DEC. 30, 1969

[83 STAT.

" (G) a trust or estate in which persons described in subparagraph (A), _(B), (C), or (D) hold more than 35 percent of the beneficial interest, " (H) only for purposes of section 4943, a private foundation— "(i) which is effectively controlled (directly or indirectly) by the same person or persons who control the private foundation in question, or "(ii) substantially all of the contributions to which were made (directly or indirectly) by the same person or persons described in subparagraph (A), (B), o r (C), o r members of their families (within the meaning of subsection (d)), who made (directly or indirectly) substantially all of the contributions to the private foundation in question, and " (I) only for purposes of section 4941, a government official (as defined in subsection (c)). " (2) SUBSTANTIAL CONTRIBUTORS.—For purposes of paragraph

Ante, p. 493. 26 USC 2 7^'

76 Stat. 1121; 52 Stat. 1115.

(1), the term 'substantial contributor' means a person who is described in section 507(d)(2). "(3) STOCKHOLDINGS.—For purposes of paragraphs (1)(C)(i) and (1)(E), there shall be taken into account indirect stockhold^^^^ which would be taken into account under section 267(c), except that, for purposes of this paragraph, section 267(c)(4) shall be treated as providing that the members of the family of an individual are the members within the meaning of subsection (d). "(4) PARTNERSHIPS; TRUSTS.—For purposes of paragraphs (l)(C) ( i i) and (iii), (1)(F), and (1)(G), the ownership of profits or beneficial interests shall be determined in accordance with the rules for constructive ownership of stock provided in section 267(c) (other than paragraph (3) thereof), except that section 267(c)(4) shall be treated as providing that the members of the family of an individual are the members within the meaning of subsection (d). "(b) FOUNDATION MANAGER.—For purposes of this chapter, the term 'foundation manager' means, with respect to any private foundation— "(1) an officer, director, or trustee of a foundation (or an individual having powers or responsibilities similar to those of officers, directors, or truste(s of the foundation), and "(2) with respec'. to any act (or failure to act), the employees of the foundation having authority or responsibility with respect to such act (or failure to act), "(c) GOVERNMENT OFFICIAL.—For purposes of subsection (a)(1)(I) and section 4941, the term 'government official' means, with respect to an act of self-dealing described in section 4941, an individual who, at the time of such act, holds any of the following offices or positions (other than as a 'special Government employee', as defined in section 202(a) of title 18, United States Code): "(1) an elective public office in the executive or legislative branch of the Government of the United States, " (2) an office in the executive or judicial branch of the Government of the United States, appointment to which was made by the President, "(3) a position in the executive, legislative, or judicial branch of the Government of the United States— " (A) which is listed in schedule C of rule VI of the Civil Service Rules, or

�