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A self-dealing transaction is a transaction in which a provider of value has undue influence over the recipient of that value. The private foundation rules include a prohibition against self-dealing transactions between a donor and a related private foundation.
For example, a trustee of a private foundation cannot sell a parcel of land or office equipment that he owns to the foundation.
In the context of planned giving, charitable remainder trusts and charitable lead trusts are subject to the private foundation rule against self-dealing.
