organization manager

(2) Organization manager The term “organization manager” means— (A) any officer, director, or trustee of the organization (or individual having powers or responsibilities similar to those of officers, directors, or trustees of the organization), and (B) with respect to any expenditure, any employee of the organization having authority or responsibility with respect to such expenditure.

Source

26 USC § 4955(f)(2)


Scoping language

For purposes of this section
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