402. The cost of any goods or services used for the following purposes during an election period is an election expense:
(1) to promote or oppose, directly or indirectly, the election of a candidate or the candidates of a party;
(2) to propagate or oppose the program or policies of a candidate or party;
(3) to approve or disapprove courses of action advocated or opposed by a candidate or party; or
(4) to approve or disapprove any act done or proposed by a party, a candidate or their supporters.