Title 26 › Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT › § 9032
Defines key words used in this chapter. Authorized committee — a political committee the presidential and vice‑presidential candidates put in writing as allowed to spend money for their election; the authorization (and any withdrawal) must be sent to the committee chair and filed with the Commission. Candidate — someone trying to get a party’s presidential nomination, shown by taking state steps to qualify, getting contributions or campaign expenses, or letting others raise or spend money for them; the person must be actively campaigning in more than one State. Commission — the Federal Election Commission created by section 306(a)(1) of the Federal Election Campaign Act of 1971. Contribution — money or anything valuable given, promised, transferred between committees, or paid by someone (not the candidate or authorized committee) for another person’s paid services, if it is made on or after the start of the calendar year immediately before the presidential election year and is meant to influence a primary; it does not include unpaid volunteer services (except as noted) or payments under section 9037. Matching payment account — the Presidential Primary Matching Payment Account under section 9037(a). Matching payment period — starts at the beginning of the calendar year of the presidential general election and ends when the party’s national convention formally nominates its presidential candidate, or if there is no convention, ends on the earlier of the party’s nomination date or the last day of the last major‑party national convention that year. Primary election — any election, runoff, convention, or caucus used to choose delegates or show preference for a party’s presidential nominee. Political committee — any person or group that accepts contributions or pays qualified campaign expenses to influence a presidential nomination. Qualified campaign expense — money or things of value spent by a candidate or their authorized committee for the nomination, as long as the spending does not break federal or state law; an expense counts if a person is specifically authorized in writing to incur it. State — each State of the United States and the District of Columbia.
Full Legal Text
Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 9032
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110