Internal Revenue Code:Sec. 9002. Definitions

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle H - Financing of Presidential Election Campaigns
       CHAPTER 95 - PRESIDENTIAL ELECTION CAMPAIGN FUND
     

Statute

    Sec. 9002. Definitions
 
      For purposes of this chapter -
        (1) The term ''authorized committee'' means, with respect to
      the candidates of a political party for President and Vice
      President of the United States, any political committee which is
      authorized in writing by such candidates to incur expenses to
      further the election of such candidates.  Such authorization
      shall be addressed to the chairman of such political committee,
      and a copy of such authorization shall be filed by such
      candidates with the Commission. Any withdrawal of any
      authorization shall also be in writing and shall be addressed and
      filed in the same manner as the authorization.
        (2) The term ''candidate'' means with respect to any
      presidential election, an individual who (A) has been nominated
      for election to the office of President of the United States or
      the office of Vice President of the United States by a major
      party, or (B) has qualified to have his name on the election
      ballot (or to have the names of electors pledged to him on the
      election ballot) as the candidate of a political party for
      election to either such office in 10 or more States. For purposes
      of paragraphs (6) and (7) of this section and purposes of section
      9004(a)(2), the term ''candidate'' means, with respect to any
      preceding presidential election, an individual who received
      popular votes for the office of President in such election.  The
      term ''candidate'' shall not include any individual who has
      ceased actively to seek election to the office of President of
      the United States or to the office of Vice President of the
      United States, in more than one State.
        (3) The term ''Commission'' means the Federal Election
      Commission established by section 309(a)(1) of the Federal
      Election Campaign Act of 1971.
        (4) The term ''eligible candidates'' means the candidates of a
      political party for President and Vice President of the United
      States who have met all applicable conditions for eligibility to
      receive payments under this chapter set forth in section 9003.
        (5) The term ''fund'' means the Presidential Election Campaign
      Fund established by section 9006(a).
        (6) The term ''major party'' means, with respect to any
      presidential election, a political party whose candidate for the
      office of President in the preceding presidential election
      received, as the candidate of such party, 25 percent or more of
      the total number of popular votes received by all candidates for
      such office.
        (7) The term ''minor party'' means, with respect to any
      presidential election, a political party whose candidate for the
      office of President in the preceding presidential election
      received, as the candidate of such party, 5 percent or more but
      less than 25 percent of the total number of popular votes
      received by all candidates for such office.
        (8) The term ''new party'' means with respect to any
      presidential election, a political party which is neither a major
      party nor a minor party.
        (9) The term ''political committee'' means any committee,
      association, or organization (whether or not incorporated) which
      accepts contributions or makes expenditures for the purpose of
      influencing, or attempting to influence, the nomination or
      election of one or more individuals to Federal, State, or local
      elective public office.
        (10) The term ''presidential election'' means the election of
      presidential and vice-presidential electors.
        (11) The term ''qualified campaign expense'' means an expense -
          (A) incurred (i) by the candidate of a political party for
        the office of President to further his election to such office
        or to further the election of the candidate of such political
        party for the office of Vice President, or both (ii) by the
        candidate of a political party for the office of Vice President
        to further his election to such office or to further the
        election of the candidate of such political party for the
        office of President, or both, or (iii) by an authorized
        committee of the candidates of a political party for the
        offices of President and Vice President to further the election
        of either or both of such candidates to such offices,
          (B) incurred within the expenditure report period (as defined
        in paragraph (12)), or incurred before the beginning of such
        period to the extent such expense is for property, services, or
        facilities used during such period, and
          (C) neither the incurring nor payment of which constitutes a
        violation of any law of the United States or of the State in
        which such expense is incurred or paid.
      An expense shall be considered as incurred by a candidate or an
      authorized committee if it is incurred by a person authorized by
      such candidate or such committee, as the case may be, to incur
      such expense on behalf of such candidate or such committee.  If
      an authorized committee of the candidates of a political party
      for President and Vice President of the United States also incurs
      expenses to further the election of one or more other individuals
      to Federal, State, or local elective public office, expenses
      incurred by such committee which are not specifically to further
      the election of such other individual or individuals shall be
      considered as incurred to further the election of such candidates
      for President and Vice President in such proportion as the
      Commission prescribes by rules or regulations.
        (12) The term ''expenditure report period'' with respect to any
      presidential election means -
          (A) in the case of a major party, the period beginning with
        the first day of September before the election, or, if,
        earlier, with the date on which such major party at its
        national convention nominated its candidate for election to the
        office of President of the United States, and ending 30 days
        after the date of the presidential election; and
          (B) in the case of a party which is not a major party, the
        same period as the expenditure report period of the major party
        which has the shortest expenditure report period for such
        presidential election under subparagraph (A).
 

Sources

    (Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85
    Stat. 563; amended Pub. L. 93-443, title IV, Sec. 404(c)(1)-(3),
    Oct. 15, 1974, 88 Stat. 1292; Pub. L. 94-283, title I, Sec.
    115(c)(1), title III, Sec. 306(a)(1), May 11, 1976, 90 Stat. 495,
    499.)
 

References in Text

                             REFERENCES IN TEXT
      Section 309 of the Federal Election Campaign Act of 1971,
    referred to in par. (3), was renumbered section 306 of that Act by
    Pub. L. 96-187, title I, Sec. 105(3), Jan. 8, 1980, 93 Stat. 1354,
    and is classified to section 437c of Title 2, The Congress.
 

Miscellaneous

                                 AMENDMENTS
      1976 - Par. (2). Pub. L. 94-283, Sec. 306(a)(1), inserted
    provision that ''candidate'' shall not include any individual who
    has ceased actively to seek election to the office of President of
    the United States or to the office of Vice President of the United
    States, in more than one State.
      Par. (3). Pub. L. 94-283, Sec. 115(c)(1), substituted
    ''309(a)(1)'' for ''310(a)(1)''.
      1974 - Par. (1). Pub. L. 93-443, Sec. 404(c)(2), substituted
    ''Commission'' for ''Comptroller General''.
      Par. (3). Pub. L. 93-443, Sec. 404(c)(1), substituted definition
    of ''Commission'' for ''Comptroller General''.
      Par. (11). Pub. L. 93-443, Sec. 404(c)(3), substituted
    ''Commission'' for ''Comptroller General'' in third sentence.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Section 306(c) of Pub. L. 94-283 provided that: ''The amendments
    made by this section (amending this section and sections 9003,
    9032, and 9033 of this title) shall take effect on the date of
    enactment of this Act (May 11, 1976).''
                      EFFECTIVE DATE OF 1974 AMENDMENT
      Amendment by Pub. L. 93-443 applicable with respect to taxable
    years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub.
    L. 93-443, set out as a note under section 431 of Title 2, The
    Congress.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 9003, 9012 of this title.