In-kind donations

1. In-kind donation shall mean movable or immovable things, information, ownership rights, results of intellectual activities as well as other material and non-material values transferred to an independent participant for free, gratuitous actions and voluntary work, and results of the actions, where the costs of their acquisition are regarded as electoral political campaign expenditure pursuant to Article 114.

2. When a campaigner acquires goods and receives services for the needs of an electoral political campaign at a price below the market price, the difference in the price shall be considered an in-kind donation.

3. The procedure for appraising in-kind donations and estimating their fair value shall be laid down by the Government or an institution authorised by it.

4. A donation receipt shall be a document containing technological security measures and bearing a serial number and a number assigned during the time of its production for the purpose of attesting the transfer-acceptance of the in-kind donation.

5. Upon establishing its value, an in-kind donation shall be recorded as a donation and as electoral political campaign spending.
6. Volunteer work shall be considered an in-kind donation.