### Question
How does the law define substantial contributor?


### Answer
Under *26 U.S.C. § 4946*, **substantial contributor** is defined as:

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

#### Citation:
  - *26 U.S.C. § 4946*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter A-Private Foundations**

