An entity (including, a corporation, union or partnership) may provide candidates, parties and PACs with free legal and accounting services without the services resulting in a contribution as long as:
- The entity paying the person who is performing the services is that person’s regular employer;
- The entity does not hire additional employees to render the services or to enable the regular employees to provide the services;
- Any services to candidate committees and other nonparty political committees are provided only for the purpose of helping the committees comply with the federal election campaign laws; and
- Any services provided to political party committees are not attributable to activities that directly further the election of a specific candidate for federal office.