§ NRS § 294A.007“Contribution” defined

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1.  “Contribution” means a gift, loan,
conveyance, deposit, payment, transfer or distribution of money or of anything
of value other than the services of a volunteer, and includes:

(a) The payment by any person, other than a
candidate, of compensation for the personal services of another person which
are rendered to a:

(1) Candidate;

(2) Person who makes an independent
expenditure; or

(3) Committee for political action,
political party or committee sponsored by a political party which makes an
expenditure for or against a candidate or group of candidates,

Ê without
charge to the candidate, person, committee or political party.

(b) The value of services provided in kind for
which money would have otherwise been paid, such as paid polling and resulting
data, paid direct mail, paid solicitation by telephone, any paid paraphernalia
that was printed or otherwise produced to promote a campaign and the use of
paid personnel to assist in a campaign. 

2.  As used in this section, “volunteer”
means a person who does not receive compensation of any kind, directly or
indirectly, for the services provided to a campaign.

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