### Question
What is the definition of qualifying distribution?


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

> given such term by section 4942(g).

#### 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**

