
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC9002]

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

(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

    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.


                               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.

                  Section Referred to in Other Sections

    This section is referred to in sections 9003, 9012 of this title.
