Any entity (for example, a committee, a corporation, a union, a partnership) may provide a campaign with free legal and accounting services as long as:
- The services are provided only for the purpose of ensuring the campaign’s compliance with the Federal Election Campaign Act;
- The entity paying for the service is the regular employer of the individual performing the service;
- The employer does not hire additional employees to render the services or to free regular employees to perform the service; and
- The campaign reports the value of the service (the amount paid by the employer), as well as the name of each person who performed the service and the date the service was provided.
This exemption covers only the services provided to ensure compliance. The employer cannot donate equipment, such as computers, to the campaign without making a contribution (a prohibited contribution if the employer is an incorporated entity). However, the use of the employer’s resources, such as computer equipment, necessary to enable the employee to provide the service is not considered a contribution by the employer.
If an individual personally volunteers legal or accounting services without compensation, the work is considered personal volunteer activity.