### Question
How does the law define excess benefit?


### Answer
Under *26 U.S.C. § 4958*, **excess benefit** is defined as:

> the excess referred to in subparagraph (A)

#### Citation:
  - *26 U.S.C. § 4958*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter D-Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements**

