---
kind: "section"
citation: "26 U.S.C. § 6720B"
title: "26"
title_heading: "Internal Revenue Code"
number: "6720B"
heading: "Fraudulent identification of exempt use property"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6720B"
units:
  - "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. Fraudulent identification of exempt use property


In addition to any criminal penalty provided by law, any [person](/usc/26/7701.md?p=a-1) who identifies applicable property (as defined in [section 170(e)(7)(C)](/usc/26/170.md?p=e-7-C)) as having a use which is [related](/usc/26/7701.md?p=a-51-I-vi) to a purpose or function constituting the basis for the donee’s exemption under [section 501](/usc/26/501.md) 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.)

## Notes

### 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].”