{
  "id": "ELE_REASONABLE_CAUSE_EXCESS_BENEFIT",
  "name": "Reasonable Cause Defense for Organization Managers",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to officers, directors, or trustees of 501(c)(3), 501(c)(4), or 501(c)(29) organizations facing intermediate sanctions.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Managers can avoid the 10% tax on excess benefit transactions if they can demonstrate that their participation was not willful and was due to reasonable cause (such as reliance on professional legal or accounting advice).",
  "irc_reference": "IRC §4958(a)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}