Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Excess Benefit Transaction

A transaction in which a DISQUALIFIED PERSON receives an economic benefit from a tax-exempt organization that exceeds the value of the benefit the disqualified person provided to the organization. In terms of compensation, this means it was unreasonable compensation under Section 162.

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Course
Page Number
72 - Nonprofit Variable Pay
3
18 - Intermediate Sanctions
9
18 - Intermediate Sanctions
4
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Excess Benefit Plans

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Excess Contributions

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