### Question
How does the law define principal campaign committee?


### Answer
Under *26 U.S.C. § 527*, **principal campaign committee** is defined as:

> the political committee designated by a candidate for Congress as his principal campaign committee for purposes of—



(i) section 302(e) of the Federal Election Campaign Act of 1971 (52 U.S.C. 30102(e)), and



(ii) this subsection

#### Citation:
  - *26 U.S.C. § 527*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VI-POLITICAL ORGANIZATIONS**

