21. Is there a limit on in-kind donations to political parties?

12.3(2) & 12.3(4) Political Parties Act, the amended version of law in force from 23.03.2015, No. RT I 1994, 40, 654.

12.3 (2) A donation that does not comply with the terms and conditions laid down in subsection (1) of this section is prohibited. Above all, the following is prohibited:
[...]
3) the transfer or the granting of use of goods, services or proprietary rights to a political party on conditions not available to other persons;
4) release from ordinary binding duties or obligations;
5) waiver of claims against a political party;

HOWEVER non-monetary donations are not banned.

12.3(4) The usual value of the object or right serves as the basis for evaluation of a non-monetary donation. If there are generally acknowledged experts for evaluation of an object, the object of a non-monetary donation will be evaluated by them. If a non-monetary donation has been evaluated below its actual value, the difference between the values will be deemed a prohibited donation.