The following transactions are generally considered acts of self-dealing between a private foundation and a disqualified person:
- Sale, exchange, or leasing of property,
- Leases (but see Certain Leases, under Exceptions to Self-Dealing)
- Lending money or other extensions of credit,
- Providing goods, services, or facilities,
- Paying compensation or reimbursing expenses to a disqualified person,
- Transferring foundation income or assets to, or for the use or benefit of, a disqualified person, and
- Certain agreements to make payments of money or property to government officials.