definitions

definitions Sec. 107. For the purposes of this title, the term— (1) “income” means all income from whatever source derived, including but not limited to the following items: compensation for services, including fees, commissions, and similar items; net and gross income derived from business; gains derived from dealings in property; interest; rents; royalties; dividends; annuities; income from life insurance and endowment contracts; pensions; income from discharge of indebtedness; distributive share of partnership income; and income from an interest in an estate or trust; (2) “relative” means an individual who is related to the reporting individual, as father, mother, son, daughter, brother, sister, uncle, aunt, great aunt, great uncle, first cousin, nephew, niece, husband, wife, grandfather, grandmother, grandson, granddaughter, father-in-law, mother-in-law, son-in-law daughter-inlaw, brother-in-law, sister-in-law, stepfather, stepmother, stepson, stepdaughter, stepbrother, stepsister, half brother, half sister, or who is the grandfather or grandmother of the spouse of the reporting individual, and shall be deemed to include the fiance or fiancee of the reporting individual; (3) “gift” means a payment, advance, forbearance, rendering, or deposit of money, or any thing of value, unless consideration of equal or greater value is received by the donor, but does not include— (A) bequest and other forms of inheritance; (B) suitable mementos of a function honoring the reporting individual; (C) food, lodging, transportation, and entertainment provided by State and local governments, or political subdivisions thereof, by a foreign government within a foreign country, or by the United States Government. (D) food and beverages consumed at banquets, receptions, or similar events; (E) consumable products provided by home-State businesses to a Member’s office for distribution; or (F) communications to the offices of a reporting individual including subscriptions to newspapers and periodicals; (4) “honoraria” has the meaning given such term in the Federal Election Campaign Act of 1971; (5) “value” means a good faith estimate of the dollar value if the exact value is neither known nor easily obtainable by the reporting individual; (6) “personal hospitality of any individual” means hospitality extended for a nonbusiness purpose by an individual, not a corporation or organization, at the personal residence of that 92 STAT. 1835individual or his family or on property or facilities owned by that individual or his family; (7) “dependent child” means, when used with respect to any reporting individual, any individual who is a son, daughter, stepson, or stepdaughter and who— (A) is unmarried and under age 21 and is living in the household of such reporting individual; or (B) is a dependent of such reporting individual within the meaning of section 152 of the Internal Revenue Code of 1954; (8) “reimbursement” means any payment or other thing of value received by the reporting individual, other than gifts, to cover travel-related expenses of such individual other than those which are— (A) provided by the United States Government, the District of Columbia, or any State or political subdivision thereof; (B) required to be reported by the reporting individual under section 7342 of title 5, United States Code; or (C) required to be reported under section 304 of the Federal Election Campaign Act of 1971 (2 U.S.C. 434); (9) “candidate” means an individual, other than a Member, who seeks nomination for election, or election, to the Congress whether or not such individual is elected, and for purposes of this paragraph, an individual shall be deemed to seek nomination for election, or election, (A) if he has taken the action necessary under the law of a State to qualify himself for nomination for election, or election, or (B) it he or his principal campaign committee has taken action to register or file campaign reports required by section 304(a) of the Federal Election Campaign Act of 1971 (2 U.S.C. 434(a)); (10) “Clerk” means the Clerk of the House of Representatives; (11) “Secretary” means the Secretary of the Senate; (12) “Member” means a United States Senator, a Representative in Congress, a Delegate to Congress, or the Resident Commissioner from Puerto Rico; (13) “election” means (A) a general, special, primary, or runoff election, or (B) a convention or caucus of a political party which has authority to nominate a candidate; (14) “officer or employee of the House” means any individual, other than a Member, whose compensation is disbursed by the Clerk; (15) “officer or employee of the Senate” means an individual, other than a Senator or the Vice President, whose compensation is disbursed by the Secretary; and (16) “designated committee of the House of Representatives and designated committee of the Senate” means the committee of the House or Senate, as the case may be, assigned responsibility for administering the reporting requirements of this title.