26 CFR §53.4941(c)-1 — (c)-1 Special rules.

1. (a)Joint and several liability.
   1. (1)In any case where more than one person is liable for the tax imposed by any paragraph of section 4941 (a) or (b), all such persons shall be jointly and severally liable for the taxes imposed under such paragraph with respect to such act of self-dealing.
   2. (2)The provisions of this paragraph may be illustrated by the following example:
2. (b)Limits on liability for management.
   1. (1)The maximum aggregate amount of tax collectible under section 4941(a)(2) from all foundation managers with respect to any one act of self-dealing shall be $10,000, and the maximum aggregate amount of tax collectible under section 4941(b)(2) from all foundation managers with respect to any one act of self-dealing shall be $10,000.
   2. (2)The provisions of this paragraph may be illustrated by the following example: