26 U.S.C. § 6720B
Title 26
Chapter 68
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 6651
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- § 6715A
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- § 6720A
- § 6720B
- § 6720C
- § 6721
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- § 6751
§ 6720B. Fraudulent identification of exempt use property
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.
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