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who has, or is a member of a group of persons who do not deal with each other at arm’s length who have, contributed more than 50% of the capital of the foundation, or
who has, or is a member of a group of persons who do not deal with each other at arm’s length who have, contributed more than 50% of the capital of the foundation, or
who has, or is a member of a group of persons who do not deal with each other at arm’s length who have, contributed more than 50% of the capital of the foundation, or