### Question
How does RELATED AND FRAUD PENALTIES define charitable deduction property?


### Answer
Under *26 U.S.C. § 6664*, **charitable deduction property** is defined as:

> any property contributed by the taxpayer in a contribution for which a deduction was claimed under section 170

#### Citation:
  - *26 U.S.C. § 6664*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter A-Additions to the Tax and Additional Amounts > PART II-ACCURACY-RELATED AND FRAUD PENALTIES**

