Title 26 — Internal Revenue CodeRelease 119-73not60
§6720B Fraudulent Identification of Exempt Use Property
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS › § 6720B
Summary
Besides criminal penalties, knowingly saying donated items are for a charity’s exempt use when they are not costs $10,000. Applicable property means donated items.
Full Legal Text
Title 26, §6720B
Internal Revenue Code — Source: USLM XML via OLRC
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
Notes & Related Subsidiaries
Editorial Notes
Codification section 1215(c)(1) of Pub. L. 109–280, which directed the addition of section 6720B at the end of part I of subchapter B of chapter 68, without specifying the act to be amended, was executed by adding section 6720B at the end of part I of subchapter B of chapter 68 of this title, which consists of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 109–280, title XII, § 1215(d)(3), Aug. 17, 2006, 120 Stat. 1079, provided that: “The
Amendments
made by subsection (c) [enacting this section] shall apply to identifications made after the date of the enactment of this Act [Aug. 17, 2006].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6720B
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60