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26 U.S.C. § 6720

Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6720, Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464296
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Any donee organization required under section 170(f)(12)(A) to furnish a contemporaneous written acknowledgment to a donor which knowingly furnishes a false or fraudulent acknowledgment, or which knowingly fails to furnish such acknowledgment in the manner, at the time, and showing the information required under section 170(f)(12), or regulations prescribed thereunder, shall for each such act, or for each such failure, be subject to a penalty equal to— in the case of an acknowledgment with respect to a qualified vehicle to which section 170(f)(12)(A)(ii) applies, the greater of— in the case of an acknowledgment with respect to any other qualified vehicle to which section 170(f)(12) applies, the greater of—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.