. For example, it would
not necessarily be improper to sell a charity’s
asset to an insider at, or above, its fair market
value, but it might very well be improper to sell
a charity’s asset to an insider for less than its fair
market value. Similarly, it would not necessarily
be improper to rent a
charity’s office facilities
from an insider at,
or below, fair market
value, but it would be
improper to do so for
more than fair market
value.