In the past, IRA funds donated this way could not be used for contributions to donor-advised funds, supporting organizations or private non-operating foundations.

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Today, operating through various foundations and front companies, the family is also believed to control one of Iran's biggest oil engineering companies, a plant assembling Daewoo automobiles, and Iran's best private airline (though the Rafsanjanis insist they do not own these assets).

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Qualcomm and ARM are the foundations for operating mobile devices.

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