Goods and services

Goods or services offered free or at less than the usual charge result in an in-kind contribution. Similarly, when a person pays for services on the committee’s behalf, the payment is an in-kind contribution. An expenditure made by any person in cooperation, consultation or concert with, or at the request or suggestion of, a candidate’s campaign is also considered an in-kind contribution to the candidate.

Goods (such as facilities, equipment, supplies or mailing lists) are valued at the price the item or facility would cost if purchased or rented at the time the contribution is made. For example, if someone donates a personal computer to the campaign, the contribution equals the ordinary market price of the computer at the time of the contribution. Services (such as advertising, printing or consultant services) are valued at the prevailing commercial rate at the time the services are rendered.

The contributor needs to notify the recipient candidate committee of the value of an in-kind contribution. The recipient needs this information in order to monitor the contributor’s aggregate contributions and to report the correct amount.

Under limited exemptions in the law, persons may provide certain goods and services to a committee without making contributions. For example, when services are volunteered—not paid for by anyone—the activity is not considered a contribution.