26 U.S.C. § 9032 — Definitions

Page 4105 TITLE 26—INTERNAL REVENUE CODE § 9032 (Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1297.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable with respect to taxable years be- ginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amend- ment note under section 30101 of Title 52, Voting and Elections. § 9032. Definitions For purposes of this chapter— (1) The term ‘‘authorized committee’’ means, with respect to the candidates of a po- litical party for President and Vice President of the United States, any political committee which is authorized in writing by such can- didates to incur expenses to further the elec- tion of such candidates. Such authorization shall be addressed to the chairman of such po- litical committee, and a copy of such author- ization shall be filed by such candidates with the Commission. Any withdrawal of any au- thorization shall also be in writing and shall be addressed and filed in the same manner as the authorization. (2) The term ‘‘candidate’’ means an indi- vidual who seeks nomination for election to be President of the United States. For purposes of this paragraph, an individual shall be con- sidered 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 in- curs 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 ac- tively 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 Fed- eral Election Commission established by sec- tion 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, ad- vance, or deposit of money, or anything of value, the payment of which was made on or after the beginning of the calendar year im- mediately preceding the calendar year of the presidential election with respect to which such gift, subscription, loan, advance, or de- posit of money, or anything of value, is made, for the purpose of influencing the re- sult of a primary election, (B) means a contract, promise, or agree- ment, 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 ren- dered 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 begin- ning 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 Presi- dent 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 can- didate 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 nomi- nating convention or caucus held by a polit- ical 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 or- ganization (whether or not incorporated) which accepts contributions or incurs quali- fied campaign expenses for the purpose of in- fluencing, 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 au- thorized 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 specifi- cally authorized in writing by the candidate or committee, as the case may be, to incur such expense on behalf of the candidate or the com- mittee. (10) The term ‘‘State’’ means each State of the United States and the District of Colum- bia. (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 Page 4106 TITLE 26—INTERNAL REVENUE CODE § 9033 Stat. 495, 500; Pub. L. 110–172, § 11(a)(42)(C), Dec. 29, 2007, 121 Stat. 2488.) 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 sec- tion 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 provi- sion 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 ef- fective 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 be- ginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amend- ment note under section 30101 of Title 52, Voting and Elections. § 9033. Eligibility for payments (a) Conditions To be eligible to receive payments under sec- tion 9037, a candidate shall, in writing— (1) agree to obtain and furnish to the Com- mission any evidence it may request of quali- fied campaign expenses, (2) agree to keep and furnish to the Commis- sion any records, books, and other information it may request, and (3) agree to an audit and examination by the Commission under section 9038 and to pay any amounts required to be paid under such sec- tion. (b) Expense limitation; declaration of intent; minimum contributions To be eligible to receive payments under sec- tion 9037, a candidate shall certify to the Com- mission that— (1) the candidate and his authorized commit- tees will not incur qualified campaign ex- penses in excess of the limitations on such ex- penses under section 9035, (2) the candidate is seeking nomination by a political party for election to the office of President of the United States, (3) the candidate has received matching con- tributions which in the aggregate, exceed $5,000 in contributions from residents of each of at least 20 States, and (4) the aggregate of contributions certified with respect to any person under paragraph (3) does not exceed $250. (c) Termination of payments (1) General rule Except as provided by paragraph (2), no pay- ment shall be made to any individual under section 9037— (A) if such individual ceases to be a can- didate as a result of the operation of the last sentence of section 9032(2); or (B) more than 30 days after the date of the second consecutive primary election in which such individual receives less than 10 percent of the number of votes cast for all candidates of the same party for the same office in such primary election, if such indi- vidual permitted or authorized the appear- ance of his name on the ballot, unless such individual certifies to the Commission that he will not be an active candidate in the pri- mary involved. (2) Qualified campaign expenses; payments to Secretary Any candidate who is ineligible under para- graph (1) to receive any payments under sec- tion 9037 shall be eligible to continue to re- ceive payments under section 9037 to defray qualified campaign expenses incurred before the date upon which such candidate becomes ineligible under paragraph (1). (3) Calculation of voting percentage For purposes of paragraph (1)(B), if the pri- mary elections involved are held in more than one State on the same date, a candidate shall be treated as receiving that percentage of the votes on such date which he received in the primary election conducted on such date in which he received the greatest percentage vote. (4) Reestablishment of eligibility (A) In any case in which an individual is in- eligible to receive payments under section 9037 as a result of the operation of paragraph (1)(A), the Commission may subsequently de- termine that such individual is a candidate upon a finding that such individual is actively seeking election to the office of President of the United States in more than one State. The Commission shall make such determination without requiring such individual to reestab- lish his eligibility to receive payments under subsection (a). (B) Notwithstanding the provisions of para- graph (1)(B), a candidate whose payments have been terminated under paragraph (1)(B) may again receive payments (including amounts he would have received but for paragraph (1)(B)) if he receives 20 percent or more of the total number of votes cast for candidates of the same party in a primary election held after the date on which the election was held which was the basis for terminating payments to him. (Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1299; amended Pub. L. 94–283, title III, §§ 305(c), 306(b)(2), May 11, 1976, 90 Stat. 499, 500.) Editorial Notes AMENDMENTS 1976—Subsec. (b)(1). Pub. L. 94–283, § 305(c), sub- stituted ‘‘limitations’’ for ‘‘limitation’’. Subsec. (c). Pub. L. 94–283, § 306(b)(2), added subsec. (c).