### Question
What does self-dealing mean?


### Answer
**Self-dealing** has the following meaning in *26 U.S.C. § 4941*:

> 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**

