52. Must reports from political parties and/or candidates reveal the identity of donors?

Omnibus Election Code (revised 2013)

"Records of contributions and expenditures. - (a) It shall be the duty of every candidate, treasurer of the political party and person acting under the authority of such candidate or treasurer to issue a receipt for every contribution received and to obtain and keep a receipt stating the particulars of every expenditure made. (b) Every candidate and treasurer of the party shall keep detailed, full, and accurate records of all contributions received and expenditures incurred by him and by those acting under his authority, setting forth therein all information required to be reported" (section 106, Omnibus Election Code).