"States should require political parties as well as independent candidates to keep records of all direct and in-kind contributions received in a campaign period. The law should set out precisely what kind of reporting is required, including the timeframe and method of public disclosure."
DocumentOSCE (ODIHR), CoE (Venice Commission): Guidelines on Political Party Regulation, Second Edition, para. 258
- Public legislation on disclosure should adopt the following guideline: disclosure provisions should distinguish between routine party finances and electoral finances.
- Special records for direct and indirect contributions to campaigns should be required.
- Legislation should cover fundamental issues such as sources of funding, private donations, public subsidies to political parties, the financing of election campaigns and provisions for disclosure, reporting, monitoring, and enforcement.