14. Is there a limit on the amount a donor can contribute to a political party during a non-election specific period?

Slovakia

Slovakia

Answer
No
Source

§ 23, para 1,2 of the Law on Political Parties (85/2005 Coll. ACT from 4February 2005 on Political Parties andPolitical Movements)

Comment

There are no quantitative restrictions on the amount (value) of donations, free of charge services, income from property, loans/credits and income from party activities and fundraising activities, the party may receive. Donations to political parties by individual contributors are not tax deductible (but the party itself
does not have to pay tax on donations it receives).The party may accept a donation or other gratuitous service only upon a written contract pursuant to this Act; this does not apply if the value of the cash donation from one donor does not exceed €200 in a calendar year. (2) The donation agreementmust contains:
b) the beneficiary'sidentification data, being the name, theregistered office address, identification numberand, in the case ofa cashdonation, also the beneficiary’s payment account number 19) in a bank or a foreign bank branch 19b) (hereinafter referred to as  “the bank”) and the business name of this bank c) informationon the subject ofdonations, which are: 1. the value of the monetary donation; 2. the precise indication of the moveable items' value eliminating confusion with other movable items; donations of up to EUR 2,500, are valued at the replacement procurement cost, 13) and a donation above EUR 2,500, is valued according to expert opinion. 3. for real estate properties, the designation of real estate, according to the land register data, also determining the value ofthe property according to expert opinion.

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