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31 U.S. Code § 3801. Definitions
(a) For purposes of this chapter—
(1) “authority” means—
(A)
an executive department;
(B)
a military department;
(C)
an establishment (as such term is defined in section 401 of title 5) which is not an executive department;
(D)
the United States Postal Service;
(E)
the National Science Foundation; and
(F)
a designated Federal entity (as such term is defined under section 415(a) of title 5);
(2) “authority head” means—
(A)
the head of an authority; or
(B)
an official or employee of the authority designated, in regulations promulgated by the head of the authority, to act on behalf of the head of the authority;
(3) “claim” means any request, demand, or submission—
(A)
made to an authority for property, services, or money (including money representing grants, loans, insurance, or benefits);
(B) made to a recipient of property, services, or money from an authority or to a party to a contract with an authority—
(i) for property or services if the United States—
(I)
provided such property or services;
(II)
provided any portion of the funds for the purchase of such property or services; or
(III)
will reimburse such recipient or party for the purchase of such property or services; or
(ii) for the payment of money (including money representing grants, loans, insurance, or benefits) if the United States—
(I)
provided any portion of the money requested or demanded; or
(II)
will reimburse such recipient or party for any portion of the money paid on such request or demand; or
(C)
made to an authority which has the effect of decreasing an obligation to pay or account for property, services, or money,
except that such term does not include any claim made in any return of tax imposed by the Internal Revenue Code of 1986;