52. Must reports from political parties and/or candidates reveal the identity of donors?
France
"Agents must file annual accounts showing donations and subscriptions received, with appendeda detailed register of donors' and members' identities (names and addresses, amounts, payment method, date of payment)."
Source: GRECO (2009) Evaluation Report on France, Transparency of Party Funding (Theme II), Strasbourg, GRECO.
" (...) le parti ou groupement bénéficiaire communique chaque année à la Commission nationale des comptes de campagne et des financements politiques la liste des personnes ayant consenti à lui verser un ou plusieurs dons ou cotisations, ainsi que le montant de ceux-ci."
Article 11.4, Loi n° 88-227 du 11 mars 1988 relative à la transparence financière de la vie politique as modified by Article 25, Loi n°2017-1339 du 15 septembre 2017.
"A list of in-kind contributions must be provided, giving the name of the contributor, the nature and date of the contribution and an evaluation of the amount. Contributions must be registered individually and as a whole. The accounts include full information on donors: surnames, first names, addresses (the Commission also requires copies of cheques made out for amounts in excess of € 150)."
Source: GRECO (2009) Evaluation Report on France, Transparency of Party Funding (Theme II), Strasbourg, GRECO