(a)

1. (1) In addition to the other exceptions noted in this part, the value of volunteer services provided without compensation do not constitute an in-kind contribution.

2. (2)

   1. (A) Accordingly, an individual may volunteer any personal service provided he or she is not compensated for the service by any other individual or person.
   2. (B) This applies both to:

(i) Manual tasks (i.e., stuffing envelopes, answering telephones, etc.); and

1. (ii) Specialized services (i.e., services provided by musicians, accountants, etc.).
2. (3) Whether a contribution has occurred depends upon whether the work performed is considered “volunteer services”.

3. (4)

   1. (A) Whether time is spent on a volunteer basis depends upon whether the services are rendered during time that is the individual’s own time to spend as he or she sees fit.
   2. (B) If services are rendered after working hours, they will typically be viewed as exempted volunteer services.

(b)

1. (1) In accordance with subsection (a) of this section, certain professional services, such as legal and accounting services, which typically have fees associated with them, may be provided to a committee on a volunteer basis, provided the need for the services arises from the committee.
2. (2) For example, accounting or bookkeeping services involved with handling the committee’s contributions and expenditures may be provided to a committee on a volunteer basis and will not count as an “in-kind” contribution even if no fees are charged.