§ 9-1.12Anything of value.

Anything of value. "Anything of value" means any item, thing, service, or good,
regardless of
whether it may be valued in monetary terms according to ascertainable
market value. Anything of value which does not have an ascertainable market
value must be reported by describing the item, thing, service, or good 
contributed and by using the contributor's certified market value required
under Section 9-6.
(Source: P.A. 96-832, eff. 1-1-11.)