# 26 U.S.C. § 6720B: Fraudulent identification of exempt use property

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6720B>. Cite pinpoints as 26 U.S.C. § 6720B(a)(1).

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.

## Connections

Cites: § 170 Charitable, etc., contributions and gifts; § 501 Exemption from tax on corporations, certain trusts, etc.

Cited by: none

## Amendments

- 2006-08-17: [Pub. L. 109-280](/26/act/109-280.md), 120 Stat. 1079