Berkeley requires in‑kind valuations over $50 and stricter event rules than state law

Lauren Packard explained how in‑kind contributions and fundraisers are treated under local law and how Berkeley’s thresholds differ from state law.

"In Berkeley, if the value of the use of personal real property is over $50, then that's a contribution," Packard said, citing the lower local threshold and noting that fair market value must be reported for items such as food, signs or donated services. She added that nonmonetary contributions with fair market value over $50 require a receipt or voucher identifying the goods, services and value.

Packard also noted cumulative rules for events: home-office fundraisers have narrow exemptions, uncompensated internet volunteer activity is not a contribution, and multiple small events add up for itemization purposes. Attendees were advised to track all donations carefully to avoid inadvertent reporting violations.