[Code of Federal Regulations]
[Title 11, Volume 1]
[Revised as of January 1, 2009]
From the U.S. Government Printing Office via GPO Access
[CITE: 11CFR100.86]

[Page 68]
 
                       TITLE 11--FEDERAL ELECTIONS
 
                 CHAPTER I--FEDERAL ELECTION COMMISSION
 
PART 100_SCOPE AND DEFINITIONS (2 U.S.C. 431)--Table of Contents
 
                  Subpart C_Exceptions to Contributions
 
Sec. 100.86  Legal or accounting services to other 
political committees.

    Legal or accounting services rendered to or on behalf of an 
authorized committee of a candidate or any other political committee are 
not contributions if the person paying for such services is the regular 
employer of the individual rendering the services and if such services 
are solely to ensure compliance with the Act or 26 U.S.C. 9001 et seq. 
and 9031 et seq. For purposes of this section, a partnership shall be 
deemed to be the regular employer of a partner. Amounts paid by the 
regular employer for these services shall be reported by the committee 
receiving such services in accordance with 11 CFR 104.3(h).