1 Tex. Admin. Code § 20.51 - Value of In-Kind Contribution
(a) For reporting
purposes, the value of an in-kind contribution is the fair market
value.
(b) If an in-kind
contribution is sold at a political fundraiser, the total amount received for
the item at the fundraiser must be reported. This reporting requirement is in
addition to the requirement that the fair market value of the in-kind
contribution be reported.
(c) If
political advertising supporting or opposing two or more candidates is an
in-kind contribution, each person benefiting from the contribution shall report
the amount determined by dividing the full value of the political advertising
by the number of persons benefited by the political advertising.
Notes
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