---
kind: "section"
citation: "26 U.S.C. § 9032"
title: "26"
title_heading: "Internal Revenue Code"
number: "9032"
heading: "Definitions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/9032"
units:
  - "Subtitle H — Financing of Presidential Election Campaigns"
  - "Chapter 96 — Presidential Primary Matching Payment Account"
---

# §9032. Definitions


For purposes of this chapter—

- (1) The term “[authorized committee](/usc/26/9002.md?p=1)” means, with respect to the [candidates](/usc/26/9002.md?p=2) of a political party for President and Vice President of the United States, any [political committee](/usc/26/9002.md?p=9) which is authorized in writing by such [candidates](/usc/26/9002.md?p=2) to incur expenses to further the election of such [candidates](/usc/26/9002.md?p=2). Such authorization shall be addressed to the chairman of such [political committee](/usc/26/9002.md?p=9), and a copy of such authorization shall be filed by such [candidates](/usc/26/9002.md?p=2) with the [Commission](/usc/26/9002.md?p=3). 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](/usc/26/9002.md?p=2)” 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](#10) to qualify himself for nomination for election, (B) receives [contributions](#4) or incurs [qualified campaign expenses](/usc/26/9002.md?p=11), or (C) gives his consent for any other person to receive [contributions](#4) or to incur [qualified campaign expenses](/usc/26/9002.md?p=11) on his behalf. The term “[candidate](/usc/26/9002.md?p=2)” shall not include any individual who is not actively conducting campaigns in more than one [State](#10) in connection with seeking nomination for election to be President of the United States.
- (3) The term “[Commission](/usc/26/9002.md?p=3)” means the Federal Election [Commission](/usc/26/9002.md?p=3) established by section 306(a)(1) of the Federal Election Campaign Act of 1971.
- (4) Except as provided by [section 9034(a)](/usc/26/9034.md?p=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](/usc/26/9002.md?p=10) 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](#7),
  - (B) means a [contract](/usc/26/101.md?p=f-3-A), promise, or agreement, whether or not legally enforceable, to make a [contribution](#4) for any such purpose,
  - (C) means [funds](/usc/26/9002.md?p=5) received by a [political committee](/usc/26/9002.md?p=9) which are transferred to that committee from another committee, and
  - (D) means the payment by any person other than a [candidate](/usc/26/9002.md?p=2), or his [authorized committee](/usc/26/9002.md?p=1), of compensation for the personal services of another person which are rendered to the [candidate](/usc/26/9002.md?p=2) or committee without charge, but
  - (E) does not include—
    - (i) except as provided in [subparagraph (D)](#4-D), the value of personal services rendered to or for the benefit of a [candidate](/usc/26/9002.md?p=2) by an individual who receives no compensation for rendering such service to or for the benefit of the [candidate](/usc/26/9002.md?p=2), or
    - (ii) payments under section 9037.
- (5) The term “matching payment account” means the Presidential Primary Matching Payment Account established under [section 9037(a)](/usc/26/9037.md?p=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](/usc/26/9002.md?p=2) seeks nominates its [candidate](/usc/26/9002.md?p=2) 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](/usc/26/9002.md?p=2) for the office of President of the United States, or (B) the last day of the last national convention held by a [major party](/usc/26/9002.md?p=6) 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](/usc/26/9002.md?p=9)” means any individual, committee, association, or organization (whether or not incorporated) which accepts [contributions](#4) or incurs [qualified campaign expenses](/usc/26/9002.md?p=11) 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](/usc/26/9002.md?p=11)” means a purchase, payment, distribution, loan, advance, deposit, or gift of money or of anything of value—
  - (A) incurred by a [candidate](/usc/26/9002.md?p=2), or by his [authorized committee](/usc/26/9002.md?p=1), 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](#10) in which the expense is incurred or paid.

  For purposes of this paragraph, an expense is incurred by a [candidate](/usc/26/9002.md?p=2) or by an [authorized committee](/usc/26/9002.md?p=1) if it is incurred by a person specifically authorized in writing by the [candidate](/usc/26/9002.md?p=2) or committee, as the case may be, to incur such expense on behalf of the [candidate](/usc/26/9002.md?p=2) or the committee.

- (10) The term “State” means each State of the United States and the District of Columbia.

## Source credit

(Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1297; amended Pub. L. 94–283, title I, § 115(c)(2), title III, § 306(b)(1), May 11, 1976, 90 Stat. 495, 500; Pub. L. 110–172, § 11(a)(42)(C), Dec. 29, 2007, 121 Stat. 2488.)

## Notes

### 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 Amendment

Amendment 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.