26 USC § 6720B - Fraudulent identification of exempt use property

---
identifier: "/us/usc/t26/s6720B"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6720B - Fraudulent identification of exempt use property"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6720B"
section_name: "Fraudulent identification of exempt use property"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 109–280, title XII, § 1215(c)(1), Aug. 17, 2006, 120 Stat. 1079.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 109–280, title XII, § 1215(c)(1), Aug. 17, 2006, 120 Stat. 1079.)

## Editorial Notes

### Codification

, 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

> “The amendments made by subsection (c) [enacting this section] shall apply to identifications made after the date of the enactment of this Act [
> 
> ].”

, , , provided that: