For purposes of this section, the persons specified in any of the following subparagraphs shall be treated as persons who are related:
(A)#
Members of the same family, including brothers and sisters (whether by whole or half blood), spouse, ancestors, and lineal descendants.
(B)#
Any officer or director of an organization and such organization.
(C)#
An officer or director of an organization and an officer or director of another organization, if each such individual is also an officer or director in the other organization.
(D)#
Partners.
(E)#
Employer and employee.
(F)#
Any person directly or indirectly owning, controlling, or holding with power to vote, 5 percent or more of the outstanding voting stock or shares of any organization and such organization.
(G)#
Two or more persons directly or indirectly controlling, controlled by, or under common control with, any person.