52. Must reports from political parties and/or candidates reveal the identity of donors?
Kosovo
Law on Financing of Political Entities, Article 11, paragraph 3; and Article 19/A, paragraph 1.3.
3. There is prohibited the granting of donations from which the donor clearly may benefit any economic advantage. Donations of natural and legal persons to political parties should be done in a transparent manner in bank account and should be included in financial reports of beneficiary political parties. The financial report of political parties should contain the name and registration number of legal persons or name, surname and address of natural persons.
19/A.1. The Political Entity represented in the Assembly of the Republic of Kosovo is obliged:
1.3. to publish and update every three (3) months, the list of contributors that includes the name and surname, in case of a natural person or the name of the legal entity and the type, the amount and the date of the contribution. In case of a campaign, the list of contributors for the period of that campaign.
The annual financial reports of political entities are required to include the name and registration number for legal entities or the name, surname, and address for natural persons.
Furthermore, political entities represented in the Assembly of the Republic of Kosovo are obligated to publicly disclose and update, every three months, a list of contributors. This list must include the name and surname for natural persons or the designation of a legal entity, along with details such as the type, amount, and date of the contribution. During a campaign, political entities must also publish the list of contributors for that specific campaign period.