Citation Hunt

The Wikipedia snippet below is not backed by a reliable source. Can you find one?

Click I got this! to go to Wikipedia and fix the snippet, or Next! to see another one. Good luck!

In page Non-profit organization laws in the U.S.:

"

As well the IRS has enacted intermediate sanctions should the members of the organization engage in practices that may excessively benefit any of the organization's members (or officers, directors, etc.) rather than revoking the organization's exempt status (which was the only option available before the adoption of intermediate sanctions) the IRS may now levy a penalty on the organization for engaging in a transaction that resulted in a private inurement or private benefit.[3] See the entry on intermediate sanctions for more detailed information.