In General. A gubernatorial ticket candidate committee shall include in-kind contributions received on a campaign finance report. In-Kind Contribution. An in-kind contribution includes: A contribution given to a political committee in nonmonetary form, such as services or property; or A coordinated expenditure made on behalf of the gubernatorial ticket or gubernatorial ticket candidate committee, where either candidate on the gubernatorial ticket or where any officer of the gubernatorial ticket candidate committee knows of and consents to the expenditure. Value. The value of an in-kind contribution is the fair market value of the item or service provided at the time of the contribution. Exemption — Volunteer Activities. Volunteer activity is not an in-kind contribution when an individual: Volunteers the individual's own time to a campaign; Uses the individual's personal vehicle to provide transportation related to the election; or Provides legal services associated with the election. An individual is not a volunteer when a business entity or other person compensates the individual, directly or indirectly, for working on behalf of the gubernatorial ticket candidate committee.