27. Are there provisions requiring donations to go through the banking system?
Iceland
Article 19: A candidate must always open a separate bank account for the campaign, through which all cash deposits and withdrawals in connection with the campaign must pass. Separate accounts shall be kept of expenses relating to the campaign, as well as income, whether in the form of cash payments or contributions in other form. All entries in the accounts shall be based on adequate source documents or data, such as the originals of invoices, receipts for contributions received, etc.
Rules on the financial accounts of political parties - National Audit Office (2007).