26 U.S.C. § 276
Certain indirect contributions to political parties
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 276, Certain indirect contributions to political parties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462346
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Full text
No deduction otherwise allowable under this chapter shall be allowed for any amount paid or incurred for—
For purposes of this section—
The term “political party” means—
Proceeds shall be treated as inuring to or for the use of a political candidate only if—
For disallowance of certain entertainment, etc., expenses, see section 274.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Federal Election Campaign Act Amendments of 1974House: no recorded tallySenate: no recorded tally