22. Is there a limit on in-kind donations to candidates?

Source: Article V (14.1), Political Party Rules of the Kingdom of Bhutan, 2015 ​

A Political Party shall be entitled to accept voluntary contributions, financial or in kind, made by any of its registered members provided the total value of such contributions does not exceed Nu. 500,000/- per member per year or as may be fixed by the Commission from time to time. 

Source: Chapter 7 (65), Public Election Fund Act, 2008

No political party shall accept financial contributions or in kind contributions, other than those voluntarily offered to it by any of its registered members, of an amount or value exceeding Ngultrum 100,000/- per member per year or as may be fixed by the Election Commission from time to time. 

Not directly, but through the limit placed on in-kind donations to political party.