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IRS.gov Website
Instructions for Form 1040-A
taxmap/instr/i1040a-009.htm#TXMP72d68c4d

Presidential Election Campaign Fund(p13)

rule
This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check a box, your tax or refund will not change.