Accounting of donations

1. A donation shall be considered accepted when the treasurer, having verified that the donation received meets the requirements of this Code, enters that donation on an accounting record of electoral political campaign financing (hereinafter: an ‘accounting ledger’) and, in the case of an in-kind donation, hands in (sends) the donation receipt to the donor.

2. A campaigner shall have no right to use the donations received for financing a political campaign, unless they are registered in the accounting ledger; the same goes for in-kind donations, unless the treasurer has filled in the relevant donation receipt.

3. Donations shall be registered in the accounting ledger indicating the donor’s full name, personal number, the date and amount of the donation, and the representative campaigner to whom the donation is made, where specified by the donor. Providing a personal number shall not be required for registering small donations.

4. Voluntary work shall be registered in the accounting ledger, specifying the tasks performed, their extent and time of performance, and the performers.

5. When accepting an in-kind donation, a donation receipt must be filled in within five working days from the receipt of the donation. The donation receipt must include information on the in-kind donation, its market value, and the full name and personal number of the donor. The donation receipt shall be prepared in three copies: the first copy to the donor, the second to the Central Electoral Commission, and the third copy to the donee.

6. The treasurer shall publish on the website of the Central Electoral Commission the full name of the donor, the representative campaigner to whom the donation is made, where specified by the donor, the date of the receipt of the donation, the value of the donation, the amounts of small donations to independent and representative campaigners without distinguishing between the donors, and the donations returned to the donors or transferred to the state budget. This publication must occur no later than within ten working days from the receipt of the donation.