Exceptions: Self-dealing by private foundations

Certain transactions between a private foundation and a disqualified person are not considered self-dealing.

• Providing goods, services, or facilities by a private foundation to a disqualified person
• Paying compensation or reimbursing of expenses by a private foundation to a disqualified person
• Certain recapitalization transactions
• Certain payments to government officials
• Certain leases
• Certain dispositions required by excess business holdings rules

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