C.F.R. » Title 11 » CHAPTER I—FEDERAL ELECTION COMMISSION › SUBCHAPTER A—GENERAL › PART 104—REPORTS BY POLITICAL COMMITTEES AND OTHER PERSONS (52 U.S.C. 30104)

11 C.F.R. § 104.13

Disclosure of receipt and consumption of in-kind contributions

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(a)(1) The amount of an in-kind contribution shall be equal to the usual and normal value on the date received. Each in-kind contribution shall be reported as a contribution in accordance with 11 CFR 104.3(a).

(2) Except for items noted in 11 CFR 104.13(b), each in-kind contribution shall also be reported as an expenditure at the same usual and normal value and reported on the appropriate expenditure schedule, in accordance with 11 CFR 104.3(b).

(b) Contributions of stocks, bonds, art objects, and other similar items to be liquidated shall be reported as follows:

(1) If the item has not been liquidated at the close of a reporting period, the committee shall record as a memo entry (not as cash) the item's fair market value on the date received, including the name and mailing address (and, where in excess of $200, the occupation and name of employer) of the contributor.

(2) When the item is sold, the committee shall record the proceeds. It shall also report the (i) name and mailing address (and, where in excess of $200, the occupation and name of employer) of the purchaser, if purchased directly from the candidate or committee (as the purchaser shall be considered to have made a contribution to the committee), and (ii) the identification of the original contributor.

Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 2020–2024 · leading case: Campaign Legal Ctr. v. FEC, 31 F.4th 781 (D.C. Cir. 2022).
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Campaign Legal Ctr. v. FEC, 31 F.4th 781 (D.C. Cir. 2022). · cites it 3× “§ 30104 (b); 11 C.F.R. §§ 104.13 (a), (b), 109.20(b), 109.”
Campaign Legal Ctr. v. FEC, 106 F.4th 1175 (D.C. Cir. 2024). “11 C.F.R. §§ 104.13 (a), 100.52(d)(1). The same restrictions apply to paid advertising or placement on the internet—“communications placed or promoted for a fee on another person’s website.”
Campaign Legal Ctr. v. Fed. Election Comm'n (D.D.C. 2020). “See 52 U.S.C. § 30104 (b)(2)(D), (b)(3)(B), (b)(5)(A), (b)(6)(B)(i) (requiring itemization of “contributions” and “expenditures” between authorized and unauthorized committees, including, for example, each item’s date, value, and purpose); 11 C.”
Campaign Legal Ctr. v. Fed. Election Comm'n (D.D.C. 2020). “§§ 30104(b)(5)(C), (b)(6)(B)(iii)–(v) (PAC); 11 C.F.R. §§ 104.13 (a)(2), 109.20(b) (campaign).”
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