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A direct or indirect benefit received during the course of a transaction by a disqualified person from a charity that exceeds the consideration given by the disqualified person to the charity. Penalties are imposed under Section 4958 for an excess benefit transaction. See also, private benefit, private inurement, and self-dealing, which are similar terms, but carry different consequences.

Synonyms: excess benefits
Synonyms list (a comma-separated list)
excess benefits