### Question
How is the "candidate for public office" defined?


### Answer
The term **candidate for public office** is defined in *26 CFR § 1.501(c)(3)-1* as follows -

> an individual who offers himself, or is proposed by others, as a contestant for an elective public office, whether such office be national, State, or local. 

#### Citation:
  - *26 CFR § 1.501(c)(3)-1*
  - Heading: **PART 1—INCOME TAXES (CONTINUED)**

