Intermediate Sanctions
/ˌɪntərˈmiːdiət ˈsæŋkʃənz/
Definitions
- (n.) Legal penalties imposed as less severe alternatives to formal prosecution or criminal penalties, often in regulatory or administrative contexts.
The agency imposed intermediate sanctions on the company for minor compliance violations.
- (n.) A form of corporate penalty under U.S. tax law that targets nonprofit organizations for acts of self-dealing or excess benefit transactions without full revocation of tax-exempt status.
The IRS applied intermediate sanctions to the nonprofit executive who engaged in excess benefit transactions.
Forms
- intermediate sanctions
- intermediate sanction
Related terms
See also
Commentary
Intermediate sanctions provide a flexible enforcement tool bridging minor regulatory infractions and full legal proceedings, and in tax law, serve as targeted penalties for nonprofits to avoid harsh revocation of exempt status.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.