Under 21 CFR 184.1400, commercial lecithin is "a naturally occurring mixture of the phosphatides of choline, ethanolamine, and inositol, with smaller amounts of other lipids." The regulation describes how it is made: it "is isolated as a gum following hydration of solvent-extracted soy, safflower, or corn oils" and "is bleached, if desired, by hydrogen peroxide and benzoyl peroxide and dried by heating." It is affirmed as generally recognized as safe as a direct human food ingredient and "is used in food with no limitation other than current good manufacturing practice."
Lecithin is affirmed GRAS under 21 CFR 184.1400 with "no limitation other than current good manufacturing practice." The regulation also describes its manufacture: isolated as a gum from solvent-extracted soy, safflower or corn oils, and optionally bleached with hydrogen peroxide and benzoyl peroxide.