government official
For purposes of subsection (a)(1)(I) and section 4941, the term “government official” means, with respect to an act of self-dealing described in section 4941, an individual who, at the time of such act, holds any of the following offices or positions (other than as a “special Government employee”, as defined in section 202(a) of title 18 , United States Code):
Source
26 USC § 4946(c)
Scoping language
None identified, default scope is assumed to be the parent (subchapter A) of this section.