Section 47-22-68.1 - Restrictions on private foundations-Definition of termsTerms as used in §§ 47-22-68.1 to 47-22-68.9, inclusive, shall have the following meaning:
(1) "Excess business holdings," as defined in section 4943(c) of the Internal Revenue Code;(2) "Internal Revenue Code," the United States Internal Revenue Code of 1954, as amended;(3) "Private foundation," as defined in section 509(a) of the Internal Revenue Code;(4) "Self-dealing," as defined in section 4941(d) of the Internal Revenue Code;(5) "Taxable expenditure," as defined in section 4945(d) of the Internal Revenue Code.