Title 26, Internal Revenue CodeRelease 119-110

§9032 Definitions

Title 26 › Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT › § 9032

Last updated Sep 22, 2026|Official source

Summary

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

Title 26, §9032

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 an individual who seeks nomination for election to be President of the United States. For purposes of this paragraph, an individual shall be considered to seek nomination for election if he (A) takes the action necessary under the law of a State to qualify himself for nomination for election, (B) receives contributions or incurs qualified campaign expenses, or (C) gives his consent for any other person to receive contributions or to incur qualified campaign expenses on his behalf. The term “candidate” shall not include any individual who is not actively conducting campaigns in more than one State in connection with seeking nomination for election to be President of the United States.
(3)The term “Commission” means the Federal Election Commission established by section 306(a)(1) of the Federal Election Campaign Act of 1971.
(4)Except as provided by section 9034(a), the term “contribution”—
(A)means a gift, subscription, loan, advance, or deposit of money, or anything of value, the payment of which was made on or after the beginning of the calendar year immediately preceding the calendar year of the presidential election with respect to which such gift, subscription, loan, advance, or deposit of money, or anything of value, is made, for the purpose of influencing the result of a primary election,
(B)means a contract, promise, or agreement, whether or not legally enforceable, to make a contribution for any such purpose,
(C)means funds received by a political committee which are transferred to that committee from another committee, and
(D)means the payment by any person other than a candidate, or his authorized committee, of compensation for the personal services of another person which are rendered to the candidate or committee without charge, but
(E)does not include—
(i)except as provided in subparagraph (D), the value of personal services rendered to or for the benefit of a candidate by an individual who receives no compensation for rendering such service to or for the benefit of the candidate, or
(ii)payments under section 9037.
(5)The term “matching payment account” means the Presidential Primary Matching Payment Account established under section 9037(a).
(6)The term “matching payment period” means the period beginning with the beginning of the calendar year in which a general election for the office of President of the United States will be held and ending on the date on which the national convention of the party whose nomination a candidate seeks nominates its candidate for the office of President of the United States, or, in the case of a party which does not make such nomination by national convention, ending on the earlier of (A) the date such party nominates its candidate for the office of President of the United States, or (B) the last day of the last national convention held by a major party during such calendar year.
(7)The term “primary election” means an election, including a runoff election or a nominating convention or caucus held by a political party, for the selection of delegates to a national nominating convention of a political party, or for the expression of a preference for the nomination of persons for election to the office of President of the United States.
(8)The term “political committee” means any individual, committee, association, or organization (whether or not incorporated) which accepts contributions or incurs qualified campaign expenses for the purpose of influencing, or attempting to influence, the nomination of any person for election to the office of President of the United States.
(9)The term “qualified campaign expense” means a purchase, payment, distribution, loan, advance, deposit, or gift of money or of anything of value—
(A)incurred by a candidate, or by his authorized committee, in connection with his campaign for nomination for election, and
(B)neither the incurring nor payment of which constitutes a violation of any law of the United States or of the State in which the expense is incurred or paid.
For purposes of this paragraph, an expense is incurred by a candidate or by an authorized committee if it is incurred by a person specifically authorized in writing by the candidate or committee, as the case may be, to incur such expense on behalf of the candidate or the committee.
(10)The term “State” means each State of the United States and the District of Columbia.

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(b)(1), inserted provision that “candidate” shall not include any individual who is not actively conducting campaigns in more than one State in connection with seeking nomination for election to be President of the United States. Par. (3). Pub. L. 94–283, § 115(c)(2), substituted “309(a)(1)” for “310(a)(1)”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment by section 306(b)(1) of Pub. L. 94–283 effective May 11, 1976, see section 306(c) of Pub. L. 94–283, set out as a note under section 9002 of this title.

Effective Date

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an

Effective Date

of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9032

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110