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isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
n5wmsmithgroup.
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
provhttp://www.w3.org/ns/prov#
xsdhhttp://www.w3.org/2001/XMLSchema#
Subject Item
isap:110073127
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isa:56208715
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isa:56208715
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Applies an excess benefits transaction tax on any loan, grant, compensation or other similar payment from a donor-advised fund to a donor, donor advisor or related party, and from a supporting organization to a substantial contributor or related person, effective for transactions after Aug. 17, 2006.
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n5:com
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