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A candidate may not accept a contribution in excess of $500 from any one person per election. A "person" is an individual or a corporation, association, firm, partnership, joint venture, joint stock company, club, organization, estate, trust, business trust, syndicate or other combination of individuals having collective capacity. The term includes a political party, political committee or committee of continuous existence. Loans are considered contributions; however, loans made by a candidate to his own campaign are not subject to contribution limitations. In-kind contributions are subject to the same contribution limitations as money. An in-kind contribution is anything of value except money made for the purpose of influencing the results of an election.