Germany - 1967 Party Law

Part Section Five - Presentation of Accounts
Title Article 25 - Statement of Donors
Article

25

Donations to a political party or to one or more of its local organizations the total value of which in one calendar year exceeds DM 20,000 for individuals and DM 200 000 for legal entities shall be recorded in the statement of accounts giving the names and addresses of the donors and the total amounts of the donations.
Categories - Party finance (Report and disclosure)
Source http://www.bgbl.de/Xaver/text.xav?bk=Bundesanzeiger_BGBl&start=%2F%2F*%5B%40attr_id%3D'bgbl167i0773.pdf'%5D&wc=1&skin=WC
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