### Question
How is the "self-dealing" defined?


### Answer
The term **self-dealing** is defined in *26 U.S.C. § 4941* as follows -

> any direct or indirect—



(A) sale or exchange, or leasing, of property between a private foundation and a disqualified person

#### Citation:
  - *26 U.S.C. § 4941*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter A-Private Foundations**

