StacksVerified U.S. regulatory reference

26 U.S.C. § 6720B

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov
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.