§ 6720B. Fraudulent identification of exempt use property

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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.

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

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Pub. L. 109–280, title XII, § 1215(c)(1)
120 Stat. 1079
Section 1215(c)(1) of Pub. L. 109–280
Pub. L. 109–280, title XII, § 1215(d)(3)

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§ 6720B

Fraudulent identification of exempt use property

Pub. L.Pub. L. 109–280, title XII, § 1215(c)(1)

Stat.120 Stat. 1079

Pub. L.Section 1215(c)(1) of Pub. L. 109–280

Pub. L.Pub. L. 109–280, title XII, § 1215(d)(3)

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