(SDCL 12-27-28)
A supplemental report must be filed if any political committee receives a contribution of $500.00 or more within twenty days immediately prior to an election. The supplemental report shall be filed within forty-eight hours of the receipt of the contribution.
A donated good or service is considered a contribution and would need to be reported on the form if the estimated value is $500 or more.
(See paper forms - Supplemental Report)
See filed supplemental reports here.