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26 U.S.C. § 6720B

Fraudulent identification of exempt use property

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

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26 U.S.C. § 6720B, Fraudulent identification of exempt use property, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464298
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In addition to any criminal penalty provided by law, any person who identifies applicable property (as defined in section 170(e)(7)(C)) as having a use which is related to a purpose or function constituting the basis for the donee’s exemption under section 501 and who knows that such property is not intended for such a use shall pay a penalty of $10,000.

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.