(1) An in-kind contribution must be reported
on the C-4 report. An in-kind contribution, as that term is used in the act and
these rules, occurs when a person provides goods, services or anything of
value, other than money or its equivalent, to a candidate or political
committee free-of-charge or for less than fair market value, unless the item or
service given is not a contribution according to
RCW
42.17A.005 or WAC
390-17-405.
An in-kind contribution includes an expenditure that:
* Supports or opposes a candidate or a ballot measure;
* Meets the definition of contribution in
RCW
42.17A.005 or WAC
390-05-210;
* Is an electioneering communication that is a contribution as
provided in
RCW
42.17A.310; and
* Is other than a monetary contribution made directly to a
candidate or political committee.
For example, an in-kind contribution occurs when a person,
after collaborating with a candidate or a candidate's agent, purchases space in
a newspaper for political advertising supporting that candidate or opposing
that candidate's opponent.
(2) According to
RCW
42.17A.430 and WAC
390-16-238, a candidate may not
use his or her campaign funds to make a contribution, including an in-kind
contribution, to another candidate or a political committee. However, under
RCW
42.17A.430, a candidate may use surplus funds
as defined in
RCW
42.17A.005 to make a contribution to a
political party or caucus political committee.
(3)
Valuing in-kind
contributions.
(a) For purposes of
determining the value of goods or services provided as in-kind contributions,
refer to WAC
390-05-235 Definition -Fair
market value.
(b) If an expenditure
that constitutes an in-kind contribution is made, the value of the in-kind
contribution to a particular candidate or political committee is the portion of
the expense that benefits the candidate or political committee.
(4)
In-kind contributions to
recipients who have limits under
RCW
42.17A.405 or
42.17A.410.
(a) If a candidate receives in-kind
contributions from any person valued at more than $25 in the aggregate for an
election, the contribution is reportable by the giver and the recipient
pursuant to chapter 42.17A RCW and is subject to the applicable contribution
limit provided in
RCW
42.17A.405 or
42.17A.410.
(b) If a bona fide political party or
legislative caucus committee receives in-kind contributions from any person
valued at more than $25 in the aggregate during a calendar year, the
contribution is reportable by the giver and the recipient pursuant to chapter
42.17A RCW and is subject to the applicable contribution limit provided in
RCW
42.17A.405.
(c) If an elected official against whom
recall charges have been filed or a political committee supporting the recall
of an elected official receives in-kind contributions from any person valued at
more than $25 in the aggregate during a recall campaign, the contribution is
reportable by the giver and the recipient pursuant to chapter 42.17A RCW and is
subject to the applicable contribution limits provided in
RCW
42.17A.405 or
42.17A.410.
(5)
Political committees that make
in-kind contributions. Except as provided for in subsection (5) of this
section, a political committee that makes in-kind contributions to a candidate
or political committee totaling more than $50 in the aggregate during a
reporting period must identify the recipient and the amount of the contribution
as part of its C-4 report covering that period.
If the in-kind contribution is in the form of an expenditure
that has been obligated, but not yet paid, the identity of the recipient
candidate or political committee, along with a good faith estimate of the value
of the contribution, must be disclosed in part 3 of Schedule B, in addition to
the other information required by the C-4 report. When the expense is paid, the
recipient's name and the amount of the contribution must be disclosed on
Schedule A, in addition to the other information required by the C-4
report.
If a political committee provides equipment, property or
anything else of value owned, leased or controlled by it to a candidate or
political committee, the contributing committee must attach a statement to its
C-4 report showing the name of the candidate or political committee to whom the
contribution was made and the date, description and fair market value of the
in-kind contribution.
(6)
Reporting by recipients. Except as provided in subsection (5) of
this section, in-kind contributions from one source are not report-able by the
recipient candidate or political committee until the aggregate value of all
in-kind contributions received from that source during a reporting period is
more than $50. If this threshold is met, the in-kind contributions must be
reported in part 1 of Schedule B to the C-4 report covering that reporting
period.
(7)
Application of
RCW
42.17A.420 -Last-minute contributions.
(a) If an expenditure that constitutes an
in-kind contribution is made no later than 22 days before a general election
and written notice of the in-kind contribution is in the possession of the
recipient candidate committee or political committee 22 or more days before
that general election, the contribution is not subject to the respective $7,500
or $75,000 maximum amounts specified in
RCW
42.17A.420.
(b) If an in-kind contribution is in the form
of personal services donated to a campaign for the duration of the 21 days
before a general election, and if written notice of the value of this donation
is in the possession of the recipient candidate or political committee 22 or
more days before the election, that in-kind contribution is not subject to the
respective $7,500 or $75,0000 maximum amounts specified in
RCW
42.17A.420.
