Guillotifa et, al., Yes, it does count as an "in kind" donation. No, charging a marginal fee does not relinquish "typical and customary" value being assessed by the FEC. 'Course, there is always a work around to the law, which is the way attorney/law makers like it. One possible work around here is the "personal gifting" rules of the IRS. If the individual is personally gifted the value of a website, without restrictions on usage, then the individual would be using his or her own personal property in the pursuit of their political aspirations. That is not considered a donation.

Or better yet, the generous OP could offer a "prize" as part his business marketing. The future candidate wins the prize that is valued under gambling winnings minimum and/or no tangible value can be established to the winner because the website is not yet built and remains an intangible. The OP could write off the marketing expense and the 'winner' could redeem his or her prize at a later date. The initial version of the website could be super basic WP template page, which the brilliant winner will later be able to customize due to free advice offered to customers by OP. Still some grey are a here, but workable.

Never tax evasion 'cause that's illegal. Always tax avoidance 'cause that's just smart business strategy.

Guillotifa et, al.,

Yes, it does count as an "in kind" donation.

No, charging a marginal fee does not relinquish "typical and customary" value being assessed by the FEC.

'Course, there is always a work around to the law, which is the way attorney/law makers like it. One possible work around here is the "personal gifting" rules of the IRS. If the individual is personally gifted the value of a website, without restrictions on usage, then the individual would be using his or her own personal property in the pursuit of their political aspirations. That is not considered a donation.