Poland - 1990 Party Law

Title Article 6
Article

6

1. Assets of a political party used for the purpose of furthering its aims may originate from membership fees, gifts, inheritance, bequests, property income and business income, as well as public donations.
2. A party may carry on business activity only in the form of a co-operative or share-holding in companies.
3. Political parties may not use any material support or financial assistance from foreign persons within the meaning of the foreign exchange law and legal persons that are wholly owned by foreign entities.
4. Financial gains obtained as a result of violation of the prohibition laid down in paragraph 3 shall be forfeited in full to the State Treasury.
5. The rules of financing of political parties out of public funds for election campaign purposes shall be governed by electoral laws.
6. Taxation of political parties shall be governed by separate regulations.
7. Income from a political party's business activities shall be exempt from income tax in part in which it was used for activities envisaged by its constitution.
8. Sources of financing of political parties shall be open to public inspection.

Categories - External oversight (Public access)
- External oversight (Sanctions)
- Party finance (Direct public funding)
- Party finance (Indirect public funding)
- Party finance (Private funding)
- Secondary legislation (Secondary legislation)