Election Obligations & Standards Database
"States should require parties and candidates to maintain records and report on all direct and in-kind contributions, as well as all campaign expenditures during a campaign period."
OSCE (ODIHR): Handbook for the Observation of Campaign Finance
, p. 40
Handbook for the Observation of Campaign Finance
The system should be transparent in disclosing the funding received by any political party or candidate.
States should require the accounts of a political party to specify all donations received by the party including the nature and value of the donation.