 A disqualified person may not receive any benefit from a supporting organization otherwise the IRS may apply intermediate sanctions that tax that person 25% of the value of the benefit and tax the manager 10% of the benefit.This tax may increase further if the offenders fail to rectify the transaction and lead up to revocation of tax-exempt status.A supporting organization in combination with its disqualified persons may not own more than 20% of voting stock in a business entity not related to the furtherance of its charitable purpose.