### Question
How is the "substantial contributor" defined?


### Answer
The term **substantial contributor** is defined in *26 U.S.C. § 4940* as follows -

> a person who is described in section 507(d)(2)

#### Citation:
  - *26 U.S.C. § 4940*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter A-Private Foundations**

