When a person pays for or provides goods, services, a gift, subscription, membership, loan, forgiveness of debt, extension of credit, advance or deposit of money, or anything of value on behalf of a candidate or a campaign committee for the purpose of influencing an election, it is a "contribution" and is subject to the contribution limits (except as otherwise provided in O.C.G.A. §§ 21-5-41 and 21-5-42). The contribution shall be reported on the campaign contribution disclosure report for the time period in which it occurs.
Ga. Comp. R. & Regs. R. 189-3-.02
O.C.G.A..Secs. 21-5-3, 21-5-6, 21-5-34.