Internal Revenue Code · 26 U.S.C.
§ 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6720
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 22, 2004 by Pub. L. 108–357
- Length
- 2 subsections · 186 words · about 1 min to read
- Cross-references
- cites 2; cited by 0 Code sections and 0 other regulations
Any donee organization required under section 170(f)(12)(A) to furnish a contemporaneous written acknowledgment to a donor which knowingly furnishes a false or fraudulent acknowledgment, or which knowingly fails to furnish such acknowledgment in the manner, at the time, and showing the information required under section 170(f)(12), or regulations prescribed thereunder, shall for each such act, or for each such failure, be subject to a penalty equal to—
¶(1) in the case of an acknowledgment with respect to a qualified vehicle to which section 170(f)(12)(A)(ii) applies, the greater of—
¶(B) the gross proceeds from the sale of such vehicle, and
¶(2) in the case of an acknowledgment with respect to any other qualified vehicle to which section 170(f)(12) applies, the greater of—
¶(B) $5,000.
(Added Pub. L. 108–357, title VIII, § 884(b)(1), Oct. 22, 2004, 118 Stat. 1634.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 108–357
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- Subchapter B Assessable Penalties
- Part I GENERAL PROVISIONS
Nearby sections
- § 6716 Repealed
- § 6717 Refusal of entry
- § 6718 Failure to display tax registration on vessels
- § 6719 Failure to register or reregister
- § 6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- § 6720A Penalty with respect to certain adulterated fuels
- § 6720B Fraudulent identification of exempt use property
- § 6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to contributions made after Dec. 31, 2004, see section 884(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 170 of this title.