(1) Except as provided in subsection (2) of this section for the purpose of reporting the top ten largest sources of payments to an incidental committee, pursuant to RCW 42.17A.235, a "payment" means any monetary transfer or in-kind value accepted by the incidental committee, regardless of the donative intent or benefit received by the person making the transfer.

(2) A "payment" does not include:

(a) A source of funding the nonprofit organization is legally bound and explicitly prohibited from using for the purpose of supporting or opposing a candidate or ballot proposition campaign; or

(b) The fair market appreciation of assets held by an incidental committee such as in an investment account, including a brokerage account, and the sale or transfer of such assets from the account to the incidental committee.