27. Are there provisions requiring donations to go through the banking system?

Article -39 - First: the party or political organization deposited its funds in Iraqi banks.
Second: The party or political organization holds regular records of accounts, including its revenues and expenses.

Article 42 Political parties or political organizations shall receive an annual subsidy from the State budget and shall be transferred to the expense of each party or political organization by the Ministry of Finance.
Article 43 The Ministry of Finance shall approve the annual estimate of the total amount of the State subsidy provided to political parties or organizations and submit a proposal to the Council of Ministers for decision and inclusion in the draft general budget of the State.

"Of the Political Parties Law No. 36 of 2015"