### Question
What is the definition of candidate for public office?


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

> 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 > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

