1. (1) A campaign contribution is deemed to have been made by a political campaign committee and reportable in the period in which the check or other written instrument is either delivered to a candidate or political campaign committee or when postmarked/shipped for delivery (a copy of a shipping receipt must be maintained to substantiate this date). A cash campaign contribution is considered to have been made and to be reportable by a political campaign committee in the period in which the money is delivered to a candidate or political campaign committee.
2. (2) A campaign contribution is considered made to and reportable by a candidate or political campaign committee when the contribution is delivered to a candidate or political campaign committee, or any agent thereof.
3. (3) Personal funds of a candidate or any personal loan used by a candidate for routine living expenses that he or she would have incurred without candidacy, including the costs of food and residence, are not campaign contributions.
4. (4) A political campaign committee making an in-kind campaign contribution must notify a candidate or political campaign committee receiving the contribution of the amount and purpose of the contribution, in writing, within five (5) business days after the in-kind contribution is made or performed.
5. (5) Where goods or services are provided to a candidate or political campaign committee at a charge which is less than the fair market value for such goods or services, the candidate or committee must report as an in-kind contribution the difference between the amount paid for the goods or services and the fair market value of such goods or services.

6. (6) Examples of in-kind contributions that are considered goods include, but are not limited to:

   1. (a) Campaign materials, such as campaign literature, brochures, bumper stickers, campaign advertisements;
   2. (b) Postage;
   3. (c) Equipment and other similar supplies;
   4. (d) Polling or survey data.

7. (7) Examples of in-kind contributions that are considered services include, but are not limited to:

   1. (a) Provision of paid personnel for telephone banks and distribution of campaign materials;
   2. (b) Consulting services.
8. (8) If a political campaign committee making an in-kind contribution to a candidate or political campaign committee is in a dispute with a vendor over the amount of an expense, the committee shall make a reasonable determination of the value of the in-kind contribution. The method to determine that amount shall be documented by the committee, and this documentation shall be submitted with the financial disclosure report on which the in-kind contribution is reported. Procedures set forth in the rules then should be followed for notifying the candidate or political campaign committee receiving the in-kind contribution.

Authority: T.C.A. §§ 2-10-102, 2-10-105, 2-10-105(i), 2-10-107, 2-10-107(a), 2-10-107(c), 2-10-107(d), 2-10-206(a)(5), and 2-10-207(1). Administrative History: Original rule filed March 12, 1993; effective April 26, 1993. Amended by Public Chapter 467; effective May 31, 1993. Amendments filed August 19, 2025; effective November 17, 2025.