10 ILCS 5/9-1.4
2021 Illinois Compiled Statutes|Chapter 10 - ELECTIONS|10 ILCS 5/ - Election Code.|Article 9 - Disclosure and Regulation of Campaign Contributions and Expenditures

 (from Ch. 46, par. 9-1.4)Sec. 9-1.4. Contribution.(A) "Contribution" means:(1) a gift, subscription, donation, dues, loan, advance, deposit  of money, or anything of value, knowingly received in connection with the  nomination for election, election, or retention of any candidate or person to or in public office or  in connection with any question of public policy;(1.5) a gift, subscription, donation, dues, loan, advance, deposit of money, or anything of value that constitutes an electioneering communication made in concert or cooperation with or at the request, suggestion, or knowledge of a candidate, a political committee, or any of their agents;(2) the purchase of tickets for fund-raising events, including but  not limited to dinners, luncheons, cocktail parties, and rallies made in  connection with the nomination for election, election, or retention of any person in or  to public office, or in  connection with any question of public policy;(3) a transfer of funds received by a political committee from another political committee;(4) the services of an employee donated by an employer, in which  case the contribution shall be listed in the name of the employer,  except that any individual services provided voluntarily and without  promise or expectation of compensation from any source shall not be deemed  a contribution; and(5) an expenditure by a political committee made in cooperation, consultation, or concert with another political committee.(B) "Contribution" does not include:(a) the use of real or personal property and the         cost of invitations, food, and beverages, voluntarily provided by an individual in rendering voluntary personal services on the individual's residential premises for candidate-related activities; provided the value of the service provided does not exceed an aggregate of $150 in a reporting period;(b) the sale of any food or beverage by a vendor         for use in a candidate's campaign at a charge less than the normal comparable charge, if such charge for use in a candidate's campaign is at least equal to the cost of such food or beverage to the vendor;(c) communications by a corporation to its         stockholders and executive or administrative personnel or their families;(d) communications by an association to its         members and executive or administrative personnel or their families;(e) voter registration or other  campaigns         encouraging voting that make no mention of any clearly identified candidate, public question, political party, group, or combination thereof;(f) a loan of money by a national or State bank         or credit union made in accordance with the applicable banking laws and regulations and in the ordinary course of business, but the loan shall be listed on disclosure reports required by this Article; however, the use, ownership, or control of any security for such a loan, if provided by a person other than the candidate or his or her committee, qualifies as a contribution; or(g) an independent expenditure.(C) Interest or other investment income, earnings or     proceeds, and refunds or returns of all or part of a committee's previous expenditures  shall not be considered contributions but shall be listed on disclosure reports required by this Article. (Source: P.A. 96-832, eff. 1-1-11.)