How are goods and services to be valued as contributions?
All contributions of goods or services the candidate receives are considered contributions and should be supported by an invoice from the contributor of the goods or services. The contribution must be recorded just as if it were money. If part of the agreed upon fee for the purchase of a good or service is considered by a supplier to be a contribution, the supplier should render an account for the total amount and indicate on the statement of account the amount which he or she considers a contribution. If a supplier charges the candidate less than the market value for the purchase of a good or service, the difference between the amount charged and the market value is a contribution. If suppliers of goods or services are not paid or have agreed not to accept payment, such non-payment will constitute a contribution of a good or service and must be receipted as such.
