Title 26 — Internal Revenue CodeRelease 119-73
§9002 Definitions
Title 26 › Subtitle Subtitle H— Financing of Presidential Election Campaigns › Chapter 95— PRESIDENTIAL ELECTION CAMPAIGN FUND › § 9002
Summary
These definitions control who can receive public money for presidential campaigns from the Presidential Election Campaign Fund. A "candidate" is someone nominated for President or Vice President by a major party, or someone who has qualified for the ballot as a party's candidate in 10 or more states. A person who stops actively seeking the office in more than one state no longer counts. A "major party" is one whose presidential candidate won 25 percent or more of the popular vote in the last presidential election. A "minor party" won at least 5 percent but less than 25 percent, and a "new party" is any party that is neither. The rules also define a "qualified campaign expense": spending by the presidential or vice-presidential candidates, or by a committee they authorized in writing, to further their election, as long as the spending breaks no federal or state law and happens during the "expenditure report period." For a major party, that period starts on September 1 before the election, or earlier if the party's national convention nominated its candidate before then, and ends 30 days after election day. Other parties use the shortest period that applies to a major party in that election.
Full Legal Text
Title 26, §9002
Internal Revenue Code — Source: USLM XML via OLRC
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 306(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.
(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).
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
section 306(a)(1) of the Federal Election Campaign Act of 1971, referred to in par. (3), is classified to section 30106(a)(1) of Title 52, Voting and Elections.
Amendments
2007—Par. (3). Pub. L. 110–172 substituted “section 306(a)(1)” for “section 309(a)(1)”. 1976—Par. (2). Pub. L. 94–283, § 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, § 115(c)(1), substituted “309(a)(1)” for “310(a)(1)”. 1974—Par. (1). Pub. L. 93–443, § 404(c)(2), substituted “Commission” for “Comptroller General”. Par. (3). Pub. L. 93–443, § 404(c)(1), substituted definition of “Commission” for “Comptroller General”. Par. (11). Pub. L. 93–443, § 404(c)(3), substituted “Commission” for “Comptroller General” in third sentence.
Statutory Notes and Related Subsidiaries
Effective Date
of 1976 Amendment Pub. L. 94–283, title III, § 306(c), May 11, 1976, 90 Stat. 501, provided that: “The
Amendments
made by this section [amending this section and section 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 AmendmentAmendment 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 30101 of Title 52, Voting and Elections.
Reference
Citations & Metadata
Citation
26 U.S.C. § 9002
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73