31. What are the provisions on 'ear marking' direct public funding to political parties (how it should be used)?

Lei dos partidoos politicos lei nr 9,096, 1995

Art. 44. "The proceeds from the Party Fund shall be applied for: I -office maintenance and services rendered by the party, including the payment of staff in any capacity, observing, for the latter, the maximum limit of 50% (fifty percent) of the total amounts received; II -for doctrinal and political advertising; III -for recruitment and election campaigns; IV -for the creation and maintenance of or policy education/indoctrination and research institutes or foundations. This item shall receiveat least twenty percent of the total amounts received; V -for the creation and maintenance of programs for the promotion and dissemination of women's political participation as a percentage to be determined by the national party leadership, observing a minimum of 5% (five percent) of the total. 1° The rendering of accounts made by the party leadership at any level shall explicitly indicate the expenditures made with Party Fund resources so as to allow the Electoral Courts to verify compliance with the provisions of sections I and IV of this Article. 2° The Electoral Courts may, at any time, investigate the application of funds coming from the Party Fund. 3°The funds mentioned in this Article are not subject to the regime of Law 8,666 of June 21, 1993. 4° Charges and taxes of any kind are not included in the calculation of the percentage referred to in Paragraph I of this article. 5° The party that does not comply with provisions of item V of the caput of this Article shall, in subsequent year, add two point five percent (2.5%) of its proceeds from the Party Fund for that purpose, and many not use that apportionment for any other end.