54. Do lobbying entities have to disclose information on contributions to political parties or candidates?

Poland
Answer
Yes
Source
Source: http://www.sejm.gov.pl/prawo/lobbing/kon12.htm and https://www.coe.int/t/dg1/legalcooperation/economiccrime/cybercrime/cy%20activity%20interface2006/143%20_2006_-if-rep%20jasie.pdf.
Comment
In Poland there is a system for the registration of lobbyists, and there is a law on the lobby actvity.