48. Do political parties have to report on their election campaign finances?

Paragraph 434a (3) If the committee is the principal campaign committee of a candidate for the office of President— (A) in any calendar year during which a general election is held to fill such office— (i) the treasurer shall file monthly reports if such committee has on January 1 of such year, re ceived contributions aggregating $100,000 or made expenditures aggregating $100,000 or anticipates re ceiving contributions aggregating $100,000 or more or making expenditures aggregating $100,000 or more during such year: such monthly reports shall be filed no later than the 20th day after the last day of each month and shall be complete as of the last day of the month, except that, in lieu of filing the report other wise due in November and December, a pre-general election report shall be filed in accordance with para graph (2)(A)(i), a post-general election report shall be filed in accordance with paragraph (2)(A)(ii), and a year end report shall be filed no later than January 31 of the following calendar year; (ii) the treasurer of the other principal cam paign committees of a candidate for the office of President shall file a pre-election report or reports in accordance with paragraph (2)(A)(i), a post-general election report in accordance with paragraph (2)(A)(ii), and quarterly reports in accordance with paragraph (2)(A)(iii); and (iii) if at any time during the election year a committee filing under paragraph (3)(A)(ii) receives contributions in excess of $100,000 or makes expend itures in excess of $100,000, the treasurer shall begin filing monthly reports under paragraph (3)(A)(i) at the next reporting period;

United States Code, Title 2, The Congress. 

Candidates, political parties, PACs, and Super PACs are required to file regular reports to the FEC disclosing the funds they raise and spend on campaigns.