27. Are there provisions requiring donations to go through the banking system?

"Political parties must hold accounts that meet the specified requirements with an organizational text, It must also deposit its funds in its name with a banking institution of its choice."

Any payment of sums in cash greater than or equal to 10,000 dirhams on behalf of a political party must be made by bank check or postal check. Any expenditure in cash whose amount is greater than or equal to 10,000 dirhams carried out on behalf of a political party must be made by check. Political parties must keep accounts under the conditions set by regulation. They are also required to deposit their funds, in their name, with a banking institution of their choice. 

The political parties benefiting from the contribution of the State to the financing of their electoral campaigns “must open their own bank account" to the resources and expenses of the electoral campaign.

Articles 39 and 41, Loi organique n° 29-11relative aux partis politiques,

http://www.sgg.gov.ma/Portals/0/lois/Loi_29-11_Fr.pdf?ver=udBqyqqMSUHXgxtDpGhmCw%3d%3d

Art. 43, Loi organique n° 07-21 modifiant la loi organique n° 29-11 relative aux partis politiques, http://www.sgg.gov.ma/BO/bo_fr/2021/BO_7000_Fr.pdf