If a nonprofit receives a lump-sum payment from multiple people, only that portion that exceeds $10,000 from a single person must be reported. Examples would be a union that receives members dues in an aggregated payment, or an organization that receives one check with the entire proceeds of a fundraiser.
All contributions, whether monetary or in-kind, must be reported. In-kind contributions can include the use of the nonprofit's staff or property to assist a candidate or ballot measure campaign. They do not include time or money spent on commentary or analysis about a ballot measure, provided it does not advocate specifically a vote for or against the measure.
In-kind contributions occur 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. Common examples of in-kind contributions that are reportable include donated office space, printing or polling services, and donated staff time.
Such donations should be reported according to their fair market value, defined in WAC 390-05-235 as “the amount of money which a purchaser willing, but not obligated, to buy would pay a seller, willing, but not obligated, to sell for property, goods or services.” See the rule for more details on determining the value of an in-kind contribution.
In-kind contributions do not include time or money spent on commentary or analysis about a ballot measure, provided it does not advocate specifically a vote for or against the measure.