### Question
What does nonelective contribution mean?


### Answer
**Nonelective contribution** has the following meaning in *26 U.S.C. § 45R*:

> an employer contribution other than an employer contribution pursuant to a salary reduction arrangement

#### Citation:
  - *26 U.S.C. § 45R*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

