26 C.F.R. Part 702 — Presidential Primary Matching Payment Account

Official source: eCFR, title 26 (GovInfo bulk data, https://www.govinfo.gov/bulkdata/ECFR/title-26/ECFR-title26.xml), retrieved 2026-10-03; Dec. 18, 2025(fm).

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PART 702—PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

Authority:26 U.S.C. 7805.

Source:56 FR 21599, May 10, 1991, unless otherwise noted.

(a) In general. The Secretary will deposit amounts into the Presidential Primary Matching Payment Account (Primary Account) only to the extent that there are amounts in the Presidential Election Campaign Fund (Fund) after the transfers prescribed by § 701.9006-1(c) and (d). The Secretary will make this deposit promptly from amounts that have actually been transferred to the Fund under § 701.9006-1(a). Any amounts in the Primary Account after October 31 following a presidential election will be returned to the Fund for the purpose of making the transfers prescribed by § 701.9006-1(c), (d), and (f) for the next presidential election.

(b) Effective/applicability date. These regulations apply to the Primary Account on or after February 2, 1996.

[73 FR 67103, Nov. 13, 2008]

(a) In general. Pursuant to section 9036, the Federal Election Commission (Commission) will certify to the Secretary the full amount of payment to which a candidate is entitled under section 9034. The Secretary will pay promptly, but not before the start of the matching payment period under section 9032(6), the amounts certified by the Commission from the Presidential Primary Matching Payment Account (Primary Account) to the candidate.

(b) Additional guidance. The Internal Revenue Service may publish guidance in the Internal Revenue Bulletin (see § 601.601(d)(2)(ii)(b) of this chapter) prescribing additional rules and procedures for the Primary Account.

(c) Effective/applicability date. These regulations apply to the Primary Account on or after February 2, 1996.

[73 FR 67104, Nov. 13, 2008]