Robuta

https://www.irs.gov/vi/charities-non-profits/charitable-organizations/intermediate-sanctions-excess-benefit-transactions
An excess benefit transaction is a transaction in which an economic benefit is provided by an applicable tax-exempt organization to or for the use of a...
internal revenue serviceintermediate sanctionsexcessbenefittransactions
https://www.irs.gov/zh-hans/charities-non-profits/charitable-organizations/intermediate-sanctions-excess-benefit-transactions
An excess benefit transaction is a transaction in which an economic benefit is provided by an applicable tax-exempt organization to or for the use of a...
internal revenue serviceintermediate sanctionsexcessbenefittransactions
https://www.irs.gov/es/charities-non-profits/charitable-organizations/intermediate-sanctions-compensation
The fair market value of economic benefits received for the performance of services is reasonable compensation.
internal revenue serviceintermediate sanctionscompensation