In-Kind Contributions Made - Form 31-J-2

The In-Kind Contributions Made form is used to report that an item or service was given to another committee or used for its benefit. An in-kind contribution occurs when the contributor gives up something or accepts the bill for something.

The Date block should be completed with six digits. For example, March 9, 2001, would appear as 03 09 01.

The State block should be completed with the U.S. Post Office's standard two-letter abbreviation. For example, Ohio would appear as OH.

The Fair Market Value is either the amount of money spent on the item or service given to another committee or the value the item or service would cost if purchased.

Contributions of items or services to a candidate's committee or a ballot issue that were not coordinated in some manner with the recipient are not considered to be in-kind contributions. The donor should report them as independent expenditures.

The total of all in-kinds made should be transferred to line 8 on the cover page. In-kinds made usually are not included in monetary totals reflected on lines 1 through 6 of the cover page. (Example, committee A gives committee B a computer they no long use.) However if the in-kind item involved the outlay of money, then a corresponding expenditure entry should appear on the Statement of Expenditures form. (Example, committee A buys a computer and gives it to committee B.)