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  7. Willful - Self-Dealing

Willful - Self-Dealing

 

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Participation by a foundation manager is willful if it is voluntary, conscious, and intentional. No motive to avoid the restrictions of the law or the incurrence of any tax is necessary to make the participation willful. However, participation by the foundation manager is not willful if the manager does not know that participation in the transaction is an act of self-dealing.

 


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Page Last Reviewed or Updated: 21-Jan-2022
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