Title 26 › Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT › § 9033
To get matching payments, a candidate must sign a written agreement to give the Commission proof of qualified campaign expenses, keep and give any records the Commission asks for, agree to an audit and to pay amounts required by the audit, and certify that they will not exceed the campaign spending limits, are seeking a political party’s nomination for President, have received more than $5,000 in matching contributions from residents of at least 20 States, and that no one person’s certified contributions exceed $250. Payments stop if the person stops being a candidate under the law, or more than 30 days after the second primary in a row where the person gets less than 10% of the party’s vote and still allowed their name on the ballot, unless they tell the Commission they will not be an active candidate in that primary. Payments can still be made to cover qualified expenses incurred before the date they became ineligible. If several State primaries happen the same day, the candidate’s percentage for that date is the highest percentage they got in any one of those primaries. The Commission can later declare someone a candidate again if they are actively seeking election in more than one State without making them redo the original eligibility steps, and a candidate who later gets 20% or more in a subsequent primary may again receive payments, including amounts missed.
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Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 9033
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110