### Question
What is the definition of family?


### Answer
The definition of **family** is as follows in *26 U.S.C. § 4940*:

> given to such term by section 4946(d).

#### 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**

