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5 U.S.C. § 13141 — Definitions

Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 13141 — Definitions

In this subchapter: (1) **Charitable organization.—** — The term “charitable organization” means an organization described in section 170(c) of the Internal Revenue Code of 1986 ([26 U.S.C. 170(c)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section170/c&num=0&edition=prelim)). (2) **Honorarium.—** — The term “honorarium” means a payment of money or any thing of value for an appearance, speech or article (including a series of appearances, speeches, or articles if the subject matter is directly related to the individual’s official duties or the payment is made because of the individual’s status with the Government) by a Member, officer or employee, excluding any actual and necessary travel expenses incurred by such individual (and one relative) to the extent that such expenses are paid or reimbursed by any other person, and the amount otherwise determined shall be reduced by the amount of any such expenses to the extent that such expenses are not paid or reimbursed. (3) **Member.—** — The term “Member” means a Senator in, a Representative in, or a Delegate or Resident Commissioner to, the Congress. (4) **Officer or employee.—** — The term “officer or employee” means any officer or employee of the Government except any special Government employee (as defined in [section 202 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section202&num=0&edition=prelim)). (5) **Travel expenses.—** — The term “travel expenses” means, with respect to a Member, officer or employee, or a relative of any such individual, the cost of transportation, and the cost of lodging and meals while away from his or her residence or principal place of employment.

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Stable record: federal_law:legal_authorities:record_usc_715c34dd714dca5c514f56e7
Source file: Laws/federal/codes/united-states-code/title-5/section-13141-definitions--2dce6f01c3.md
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Source location: Title 5, Chapter 131, § 13141; chapter-131-ethics-in-government.md

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In this subchapter: (1) **Charitable organization.—** — The term “charitable organization” means an organization described in section 170(c) of the Internal Revenue Code of 1986 ([26 U.S.C. 170(c)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section170/c&num=0&edition=prelim)). (2) **Honorarium.—** — The term “honorarium” means a payment of money or any thing of value for an appearance, speech or article (including a series of appearances, speeches, or articles if the subject matter is directly related to the individual’s official duties or the payment is made because of the individual’s status with the Government) by a Member, officer or employee, excluding any actual and necessary travel expenses incurred by such individual (and one relative) to the extent that such expenses are paid or reimbursed by any other person, and the amount otherwise determined shall be reduced by the amount of any such expenses to the extent that such expenses are not paid or reimbursed. (3) **Member.—** — The term “Member” means a Senator in, a Representative in, or a Delegate or Resident Commissioner to, the Congress. (4) **Officer or employee.—** — The term “officer or employee” means any officer or employee of the Government except any special Government employee (as defined in [section 202 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section202&num=0&edition=prelim)). (5) **Travel expenses.—** — The term “travel expenses” means, with respect to a Member, officer or employee, or a relative of any such individual, the cost of transportation, and the cost of lodging and meals while away from his or her residence or principal place of employment.

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 202 — Definitions

**(a)** For the purpose of sections 203, 205, 207, 208, and 209 of this title the term “special Government employee” shall mean an officer or employee of the executive or legislative branch of the United States Government, of any independent agency of the United States or of the District of Columbia, who is retained, designated, appointed, or employed to perform, with or without compensation, for not to exceed one hundred and thirty days during any period of three hundred and sixty-five consecutive days, temporary duties either on a full-time or intermittent basis, a part-time United States commissioner, a part-time United States magistrate judge, or, regardless of the number of days of appointment, an independent counsel appointed under chapter 40 of title 28 and any person appointed by that independent counsel under [section 594(c) of title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section594/c&num=0&edition=prelim). Notwithstanding the next preceding sentence, every person serving as a part-time local representative of a Member of Congress in the Member’s home district or State shall be classified as a special Government employee. Notwithstanding sections 502, 2105(d), and 5534 of title 5, a Reserve officer of the Armed Forces, an officer of the Space Force not serving on sustained duty pursuant to [section 20105 of title 10](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section20105&num=0&edition=prelim), or an officer of the National Guard of the United States, unless otherwise an officer or employee of the United States, shall be classified as a special Government employee while on active duty solely for training. Such an officer who is voluntarily serving a period of extended active duty in excess of one hundr

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 13101 — Definitions

In this subchapter: (1) **Congressional ethics committees.—** — The term “congressional ethics committees” means the Select Committee on Ethics of the Senate and the Committee on Ethics of the House of Representatives. (2) **Dependent child.—** — The term “dependent child” means, when used with respect to any reporting individual, any individual who is a son, daughter, stepson, or stepdaughter and who— (A) is unmarried and under age 21 and is living in the household of such reporting individual; or (B) is a dependent of such reporting individual within the meaning of section 152 of the Internal Revenue Code of 1986 ([26 U.S.C. 152](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section152&num=0&edition=prelim)). (3) **Designated agency ethics official.—** — The term “designated agency ethics official” means an officer or employee who is designated to administer the provisions of this subchapter within an agency. (4) **Executive branch.—** — The term “executive branch” includes each Executive agency (as defined in [section 105 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section105&num=0&edition=prelim)), other than the Government Accountability Office, and any other entity or administrative unit in the executive branch. (5) **Gift.—** — The term “gift” means a payment, advance, forbearance, rendering, or deposit of money, or any thing of value, unless consideration of equal or greater value is received by the donor, but does not include— (A) bequest and other forms of inheritance; (B) suitable mementos of a function honoring the reporting individual; (C) food, lodging, transportation, and entertainment provided by a foreign government within a foreign country or by the United States Governme

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 170 — Charitable, etc., contributions and gifts

**(a) Allowance of deduction** (1) **General rule** — There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary. (2) **Corporations on accrual basis** — In the case of a corporation reporting its taxable income on the accrual basis, if— (A) the board of directors authorizes a charitable contribution during any taxable year, and (B) payment of such contribution is made after the close of such taxable year and on or before the 15th day of the fourth month following the close of such taxable year, then the taxpayer may elect to treat such contribution as paid during such taxable year. The election may be made only at the time of the filing of the return for such taxable year, and shall be signified in such manner as the Secretary shall by regulations prescribe. (3) **Future interests in tangible personal property** — For purposes of this section, payment of a charitable contribution which consists of a future interest in tangible personal property shall be treated as made only when all intervening interests in, and rights to the actual possession or enjoyment of, the property have expired or are held by persons other than the taxpayer or those standing in a relationship to the taxpayer described in section 267(b) or 707(b). For purposes of the preceding sentence, a fixture which is intended to be severed from the real property shall be treated as tangible personal property. **(b) Percentage limitations** (1) **Individuals** — In the case of an individual, the deduction provided in subsection (a) shall be limited as provided in the succeeding subparagra

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 170 — Charitable, etc., contributions and gifts

Page 841 TITLE 26—INTERNAL REVENUE CODE § 170 section (a), be allowed with respect to the por- tion of the adjusted basis which is not the amor- tizable basis. [(h) Repealed. Pub. L. 92–178, title I, § 104(f)(2), Dec. 10, 1971, 85 Stat. 502] (i) Life tenant and remainderman In the case of property held by one person for life with remainder to another person, the de- duction under this section shall be computed as if the life tenant were the absolute owner of the property and shall be allowable to the life ten- ant. (j) Cross reference For special rule with respect to certain gain de- rived from the disposition of property the adjusted basis of which is determined with regard to this sec- tion, see section 1245. (Added Pub. L. 91–172, title VII, § 704(a), Dec. 30, 1969, 83 Stat. 667; amended Pub. L. 92–178, title I, § 104(f)(2), Dec. 10, 1971, 85 Stat. 502; Pub. L. 93–625, § 3(a), Jan. 3, 1975, 88 Stat. 2109; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XXI, § 2112(b), (c), Oct. 4, 1976, 90 Stat. 1834, 1906; Pub. L. 109–58, title XIII, § 1309(a)–(d), Aug. 8, 2005, 119 Stat. 1007; Pub. L. 109–135, title IV, § 402(e), Dec. 21, 2005, 119 Stat. 2611; Pub. L. 115–141, div. U, title IV, § 401(a)(51), Mar. 23, 2018, 132 Stat. 1186.) Editorial Notes REFERENCES IN TEXT The Federal Water Pollution Control Act, as amended (33 U.S.C. 466 et seq.), referred to in subsec. (d)(1)(B), is act June 30, 1948, ch. 758, as amended generally by Pub. L. 92–500, § 2, Oct. 18, 1972, 86 Stat. 816, which is classi- fied generally to chapter 26 (§ 1251 et seq.) of Title 33, Navigation and Navigable Waters. The subject matter of section 13(a) of the act, referred to in subsec. (d)(2), is covered by section 1362(1) of Title 33. For complete classification of this Ac

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 13141 — Definitions

Page 1355 TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES § 13143 lete because it explicitly applies only to fiscal year 2007, the provision is nevertheless intentionally re- stated in chapter 131 of title 5, United States Code. § 13126. Reports to Congress The Director shall, no later than April 30 of each year in which the second session of a Con- gress begins, submit to the Congress a report containing— (1) a summary of the actions taken by the Director during a 2-year period ending on De- cember 31 of the preceding year in order to carry out the Director’s functions and respon- sibilities under this subchapter; and (2) such other information as the Director may consider appropriate. (Pub. L. 117–286, § 3(c), Dec. 27, 2022, 136 Stat. 4302.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 13126 .......... 5 U.S.C. App. (EGA § 408) Pub. L. 95–521, title IV, § 408, as added Pub. L. 100–598, § 4, Nov. 3, 1988, 102 Stat. 3031; amended Pub. L. 104–179, § 4(b)(2)(B), Aug. 6, 1996, 110 Stat. 1567. SUBCHAPTER III—LIMITATIONS ON OUT- SIDE EARNED INCOME AND EMPLOY- MENT § 13141. Definitions In this subchapter: (1) CHARITABLE ORGANIZATION.—The term ‘‘charitable organization’’ means an organiza- tion described in section 170(c) of the Internal Revenue Code of 1986 (26 U.S.C. 170(c)). (2) HONORARIUM.—The term ‘‘honorarium’’ means a payment of money or any thing of value for an appearance, speech or article (in- cluding a series of appearances, speeches, or articles if the subject matter is directly re- lated to the individual’s official duties or the payment is made because of the individual’s status with the Government) by a Member, of- ficer or employee, excluding any actual and necessary travel

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