Sexual Abuse - is the use, persuasion, inducement, enticement, or coercion of any child to engage in, or assist any other person to engage in, any sexually explicit conduct or any simulation of such conduct for the purpose of producing any visual depiction of such conduct; or rape, and in cases of caretaker or inter-familial relationships, statutory rape, molestation, prostitution, or other form of sexual exploitation of children, or incest with children.
Source: http://www.law.cornell.edu/cfr/text/45/1340.2
Source: http://www.law.cornell.edu/cfr/text/45/1340.2