Article 60 of Law No. 2820 requires political party organs at every level to keep a membership register, a book of decisions, a register for incoming and outgoing documents, an income and expenditure book and an inventory list. According to Article 73 of Law No. 2820, the final accounts of political parties, including the party headquarters and affiliated provincial organizations must be prepared so as to illustrate the previous year’s revenues and expenditures. Turkish legislation contains no provision concerning the financing of electoral campaigns run by political parties or independent candidates. Additionally, there is no specific record-keeping obligation for campaign contributors, apart from the general requirement – based on the Tax Procedure Code – that legal persons declare their expenses (including contributions to political parties) to the tax authorities. Pursuant to Article 69 of the 1982 constitution, Article 74 of Law No. 2820 stipulates that the finances of political parties shall be audited by the Constitutional Court, which verifies whether property acquisitions by political parties and their revenues and expenditures are in compliance with the law. Financial audit decisions by the Constitutional Court are to be published in the Official Gazette (Article 153 of the 1982 constitution). The court’s expert rapporteurs examine the accuracy of the information contained in the final accounts, and assess the legality of the recorded revenues and expenditures on the basis of the information provided. Before the court’s examination, party accounts must be audited by certified experts. Law No. 2820 includes several criminal, administrative and civil sanctions that can be imposed on political parties, party officials or party candidates, or other persons (e.g., donors). However, election laws do not provide for any sanctions in the area of political financing or election campaign funding. The court has imposed several criminal judgments, largely on the major parties, in the area of party financing. The state provides annual financial support to political parties that received at least 7% of the valid votes in the last general elections (Additional Article 1 of Law No. 2820). On average, about 90% of party income comes from the state. Ceilings for donations to political parties by private and legal persons are revised each year (currently standing around €12,000), but donations are often not recorded properly.
More importantly, cash and in-kind contributions/expenditures for parties and candidates during elections are not recorded, and constitute the major source of “soft money.”
Omer Faruk Genckaya, Public Funding of Political Parties: The Case of Turkey, www.ifes.org/…/PublicFundingSolutio nsforPoliticalPartiesinMuslim-MajoritySocieti es.pdf (access June 30, 2010). GRECO Third Evaluation Round Evaluation Report on Turkey on Transparency of party funding Turkey_Two_EN.pdf. (access June 30, 2010)