206.17. The following are contributions:
(1) any gift of money to an authorized candidate;
(2) any service rendered or goods furnished to an authorized candidate free of charge and for election purposes;
(3) any money, goods or services furnished by the authorized candidate himself for the purposes of his election, except money used to pay an expense referred to in section 206.37.
Where goods or services are furnished for election purposes to an authorized candidate at a price lower than their value, the difference constitutes a contribution.
For the purposes of this section, goods or services furnished by a trader dealing in similar goods or services shall be assessed at the lowest price at which he offers his goods or services to the public at the time they are furnished to the authorized candidate; goods or services furnished by a person other than a trader dealing in similar goods or services shall be assessed at the lowest retail price at which they are offered to the public in the ordinary course of business, according to the market conditions prevailing in the area at the time they are furnished to the authorized candidate.