50. Do third parties have to report on election campaign finances?

Accounting obligations for foundations, associations and non-profit organisations (whether related to political parties or not) are set forth in Article 37 of Law No. 129/2010 for associations and Law No. 101/2015 for foundations, respectively. In particular, they are required to register data and information related to their financing, including funds received, as well as to report on their use. This information is to be kept for five years.Source: GRECO (2016), Third Evaluation Round, Evaluation Report on San Marino, Transparency of Party Funding, (Theme II), GRECO, Strasbourg

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