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

Contributions amounting to over 3 000 € in a calendar year must be evidenced by a relevant document attached to the balance sheet and containing also the identification data of donors.
Source: GRECO (2016), Third Evaluation Round, Evaluation Report on San Marino, Transparency of Party Funding, (Theme II), GRECO, Strasbourg

Donation above 3,000 EUR.