19-25-2 Other political events. (a) Pur-
chase of tickets, goods or services. The purchase
of tickets, goods or services at political events or
fund raisers which do not constitute testimonial
events constitute contributions when the price
substantially exceeds the value of the goods or
services received, provided however, that a bulk
purchase of tickets, goods or services constitutes
a contribution. A bulk purchase is made whenever
a person purchases tickets in excess of that rea-
sonably necessary for the person's personal use
and that of his or her immediate family. The value
to be attributed to a contribution which occurs
when the price paid substantially exceeds the
value of the goods or services is the difference
between the price and the fair market value of the
goods or services. A treasurer may, if the treasurer
so desires, consider the price the value of the con-
tribution. The value attributed to a contribution
when a bulk purchase is made is the full value of
the bulk purchase.

    (b) Donation of goods. The value of goods do-
nated to political events and fund raisers which do
not constitute testimonial events are treated in the
same manner as donations to testimonial events.
(See K.A.R.19-25-1(c).) (Authorized by K.S.A.
1979 Supp. 25-4102(d)(1), 25-4102(l), 25-4119a;
effective, E-76-56, Nov. 26, 1975; effective, E-77-
20, May 1, 1976; effective Feb. 15, 1977;
amended May 1, 1980.)

Article 26.--RECEIVING CONTRIBUTIONS AND MAKING EXPENDITURES