disqualified person
(4) Disqualified person (A) In general In applying this section to any organization described in paragraph (3), the term “disqualified person” means, with respect to the organization— (i) any person who was, at any time during the 5-year period ending on the date described in subsection (a)(2)(A), in a position to exercise substantial influence over the affairs of the organization, (ii) any member of the family (determined under section 4958(f)(4)) of an individual described in clause (i), (iii) any 35-percent controlled entity (as defined in section 4958(f)(3) by substituting “persons described in clause (i) or (ii) of section 4943(f)(4)(A)” for “persons described in subparagraph (A) or (B) of paragraph (1)” in subparagraph (A)(i) thereof), (iv) any person described in section 4958(c)(3)(B), and (v) any organization— (I) which is effectively controlled (directly or indirectly) by the same person or persons who control the organization in question, or (II) substantially all of the contributions to which were made (directly or indirectly) by the same person or persons described in subparagraph (B) or a member of the family (within the meaning of section 4946(d)) of such a person. (B) Persons described A person is described in this subparagraph if such person is— (i) a substantial contributor to the organization (as defined in section 4958(c)(3)(C) ), (ii) an officer, director, or trustee of the organization (or an individual having powers or responsibilities similar to those of the officers, directors, or trustees of the organization), or (iii) an owner of more than 20 percent of— (I) the total combined voting power of a corporation, (II) the profits interest of a partnership, or (III) the beneficial interest of a trust or unincorporated enterprise, which is a substantial contributor (as so defined) to the organization.