21. Is there a limit on in-kind donations to political parties?

Parliamentary Elections, 8 April 2018 ODIHR Limited Election Observation Mission Final Report https://www.osce.org/odihr/elections/hungary/385959?download=true

Greco Eval III Rep _2009_ 8E Final Hungary PF PUBLIC https://rm.coe.int/CoERMPublicCommonSearchServices/DisplayDCTMContent?documentId=09000016806c6b30

In accordance with the Party Act, contributions/donations to political parties exceeding five hundred thousand HUF (approx. 2000 €) provided in one calendar year, shall be shown separately in the financial statement and the name of the contributor as well as the value of the contribution are to be indicated. These regulations are also applicable to in-kind donations and are binding for every party, whether it receives public funding or not. However, the financial statement does not contain any guidance in respect of the accounting of loans or in-kind donations and campaign costs are to be indicated under “political activities” with no further details, just to mention a few lacunae. Furthermore, the GET (The GRECO Evaluation Team) notes that the provisions do not expressly clarify how in-kind donations (e.g. goods or voluntary work) are to be evaluated.