52. Must reports from political parties and/or candidates reveal the identity of donors?

Parliamentary Elections, 25 October 2015 OSCE/ODIHR Election Assessment Mission Report

https://www.osce.org/odihr/elections/poland/217961?download=true

All electoral committees are obliged to submit reports, checked by an auditor, to the NEC, within three months after election day. Electoral committees have to submit all information regarding a donation or a loan within seven days of receipt. However, this obligation only applies to committees of voters given that party and coalition committees’ resources can only come from the party’s election fund. Details regarding contributions made to a party or a coalition are not made public until the party submits its financial report to the NEC (at the latest, on 31 March of the following year).