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

Art. 73 - "1. Voluntary donations of citizens to electoral funds shall be done through a postal office or a bank in person out of their own means by presenting a passport or an equivalent identity document. The following information shall be specified in the payment document: the citizen’s last name, first name and patronymic, date of birth, residence address, passport number or the number of an equivalent identity document, citizenship. Voluntary donations of legal entities to electoral funds shall be made by a bank wire transfer to a special electoral account. The payment order for donations shall specify the following information: the entity’s individual tax-payer number (INN), title, date of registration, banking details, note of lack of restrictions imposed in paragraph 6 of Article 58 of the Federal law "On Basic Guarantees”.

Art. 74 - "2. Within 30 days of official publication of the general election results political party shall present to the CEC the final financial report. Following documents shall be appended to the final report: primary financial documents confirming all receipts and expenditures of an electoral fund of a political party, documents fixing the unspent money and (or) confirming the closing of the said account as well as documents provided for in part 5 Article 68 of this Federal Law, or their copies. ... 5. The list of primary financial documents appended to the final financial report of a political party, its regional branch, candidate shall be decided upon by the CEC."

Source: Articles 73 (1) and 74 (2) and (5), Federal Law on Elections of Deputies to the State Duma of the Federal Assembly of the Russian Federation, 2014

The list of primary financial documents appended to the final financial report of a political party, its regional branch, candidate shall be decided upon by the CEC. Accordingly, the CEC "Instruction on the order and forms of accounting and reporting of a political party, its regional branch on the receipt of funds in election funds and the expenditure of these funds during the election of deputies of the State Duma of the Federal Assembly of the Russian Federation" (Annex 10) establish that the payment orders on transfer of voluntary donations of citizens, legal entities shall be attached to the financial reports.