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Treasury Regulations · 26 CFR

§ 701.9006-1. Presidential Election Campaign Fund.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 9006

Cite as 26 CFR § 701.9006-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
May 10, 1991 by 56 FR 21599
Last amended
June 18, 1991
Issued under
26 U.S.C. § 9006
Length
386 words · about 2 min to read
(a) Transfer of amounts to the Presidential Election Campaign Fund. The Secretary shall determine at least once a month the amount designated by individuals under section 6096 to the Presidential Election Campaign Fund (“Fund”) established under section 9006(a). The Secretary shall then promptly transfer from the general fund of the Treasury that amount to the Fund. Only amounts transferred to the Fund on or before September 30 following a presidential election shall be used to satisfy certifications relating to that presidential election.
(b) Creation of separate accounts within the Presidential Election Campaign Fund. The Secretary shall establish, within the Presidential Election Campaign Fund, three separate accounts, designated as the Presidential Nominating Convention Account, the Presidential and Vice Presidential Nominee Account, and the Presidential Primary Matching Payment Account.
(c) Transfer of amounts to the Presidential Nominating Convention Account. The Secretary shall deposit in the Presidential Nominating Convention Account such amounts as the Secretary determines, in consultation with the Federal Election Commission (the “Commission”), are required to make the payments prescribed by section 9008(b)(3). The Secretary shall make this deposit only from amounts that have actually been transferred to the Presidential Election Campaign Fund under § 701.9006-1(a).
(d) Transfer of amounts to the Presidential and Vice Presidential Nominee Account. After making the transfers prescribed by § 701.9006-1(c), the Secretary shall deposit in the Presidential and Vice Presidential Nominee Account such amounts as the Secretary determines, in consultation with the Commission, are required to make the payments prescribed by section 9006(b). The Secretary shall make this deposit only from amounts that have actually been transferred to the Presidential Election Campaign Fund under § 701.9006-1(a).
(e) Limit on additional deposits. After making the transfers prescribed by §§ 701.9006-1(c) and 701.9006-1(d) for a presidential election, including any transfers on account of adjustments under section 9008(b)(5) and post-election entitlements under section 9004(a)(3), the Secretary shall not make any additional deposits to those accounts until October 1 of the year following that presidential election.
(f) Transfer of amounts to the Presidential Primary Matching Payment Account. See § 702.9037-1 for rules relating to transfers of amounts to the Presidential Primary Matching Payment Account.

[56 FR 21599, May 10, 1991; 56 FR 27999, June 18, 1991]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 1 other regulation

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended (56 FR 27999)
  2. Issued (56 FR 21599)

Where it sits in 26 CFR

  1. Subchapter H Internal revenue practice
  2. Part 701 Presidential election campaign fund