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      Legal and accounting services

Legal and accounting services 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; andThe 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.
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        Free legal and accounting services
 Using equipment 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. Volunteer services If an individual personally volunteers legal or accounting services without compensation, the work is considered personal volunteer activity.
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          Volunteer activitySupport from corporations and labor organizationsPartnership and LLC contributionsPublicly funded presidential candidates: Raising funds for legal and accounting expenses (GELAC fund) From the FEC Record Check the box to report memo entries
 Need help? Get help from the FEC by phone or email
 Continue learning about this topic Volunteer activity
 Legal citations Regulations 11 CFR 100.146Legal or accounting services to other political committees 11 CFR 100.86Legal or accounting services to other political committees 11 CFR 114.1(a)(2)(vii)Definitions
 Advisory opinions AO 2012-16Pro bono legal services by federal contractor AO 2006-22Free legal services result in contribution AO 1989-13Corporation's plan to provide candidates with computer equipment for compliance purposes AO 1980-137Company resources used to comply with the Act


This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public. The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.


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