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26 U.S.C. 9032 and 9039(b).
56 FR 35929, July 29, 1991, unless otherwise noted.
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(a) Qualified campaign expense means a purchase, payment, distribution, loan, advance, deposit, or gift of money or anything of value—
(1) Incurred by or on behalf of a candidate or his or her authorized committees from the date the individual becomes a candidate through the last day of the candidate's eligibility as determined under 11 CFR 9033.5;
(2) Made in connection with his or her campaign for nomination; and
(3) Neither the incurrence nor payment of which constitutes a violation of any law of the United States or of any law of any State in which the expense is incurred or paid, or of any regulation prescribed under such law of the United States or of any State, except that any State law which has been preempted by the Federal Election Campaign Act of 1971, as amended, will not be considered a State law for purposes of this subchapter.
(b) An expenditure is made on behalf of a candidate, including a Vice Presidential candidate, if it is made by—
(1) An authorized committee or any other agent of the candidate for purposes of making an expenditure;
(2) Any person authorized or requested by the candidate, an authorized committee of the candidate, or an agent of the candidate to make the expenditure; or
(3) A committee which has been requested by the candidate, by an authorized committee of the candidate, or by an agent of the candidate to make the expenditure, even though such committee is not authorized in writing.
(c) Except as provided in 11 CFR 9034.4(e), expenditures incurred either prior to the date the individual becomes a candidate or after the last day of a candidate's eligibility will be considered qualified campaign expenses if they meet the provisions of 11 CFR 9034.4(a). Expenditures described under 11 CFR 9034.4(b) will not be considered qualified campaign expenses.
[56 FR 35929, July 29, 1991, as amended at 60 FR 31880, June 16, 1995; 68 FR 47418, Aug. 8, 2003]