{"data":{"id":"us/26-u.s.c.-6720b","jurisdiction":"us","citation":"26 U.S.C. § 6720B","heading":"Fraudulent identification of exempt use property","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"dccb7b1f647738e6d1ea6ab4044a90dc53b78ba6fbe7b5ac31b1e4230bec9ef4","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6720a","next":"us/26-u.s.c.-6720c"},"notice":"GroundRules: Original legal text. Not legal advice."}