§ § 12³Donation

(1) For the purposes of this Act ‘donation’ means a financially assessable benefit, including a service, but not voluntary work, voluntarily given by a natural person who is a citizen of the Republic of Estonia or has the permanent right of residence or the status of a long-term resident in Estonia out of their assets to a political party or a member thereof for the purpose of supporting the activities of the political party.
[RT I, 05.02.2014, 1 – entry into force 01.04.2014]
(1¹) The board of a political party adopts a procedure for accepting donations. The procedure for accepting donations will be published on the website of the political party.
[RT I, 05.02.2014, 1 – entry into force 01.04.2014]
(2) A donation that does not comply with the terms and conditions laid down in subsection 1 of this section is prohibited. Above all, the following is prohibited:
1) anonymous donations;
2) donations by legal persons;
3) the transfer or the granting of use of goods, services or proprietary rights to a political party on conditions not available to other persons;
4) release from ordinary binding duties or obligations;
5) waiver of claims against a political party;
6) payment of the expenses of a political party by third parties for the political party or making concessions to the political party, unless the payment of such expenses or the making of such concessions is also available to other persons in ordinary economic activities;
[RT I, 05.02.2014, 1 – entry into force 01.04.2014]
7) donation made via a natural person and at the expense of the assets of a third party;
[RT I, 05.02.2014, 1 – entry into force 01.04.2014]
8) donations by aliens, except for donations by persons holding the permanent right of residence or the status of a long-term resident in Estonia.
[RT I, 05.02.2014, 1 – entry into force 01.04.2014]
(3) A political party is allowed to accept cash donations from a natural person to the extent of up to 1200 euros per financial year. Cash donations are immediately registered by a political party as revenue.
[RT I, 05.02.2014, 1 – entry into force 01.04.2014]
(4) The usual value of the object or right serves as the basis for evaluation of a non-monetary donation. If there are generally acknowledged experts for evaluation of an object, the object of a non-monetary donation will be evaluated by them. If a non-monetary donation has been evaluated below its actual value, the difference between the values will be deemed a prohibited donation.
(5) Upon submission of the annual report specified in § 129 of this Act, the evaluation of the value of a non-monetary donation must be audited by an auditor who will submit an opinion regarding whether the non-monetary donation was evaluated in accordance with subsection 4 of this section. Among other things, the opinion must contain a description of the non-monetary donation and indicate which method was used for evaluation of the non-monetary donation.
(6) [Repealed – RT I, 19.03.2013, 2 – entry into force 01.04.2013]
(7) [Repealed – RT I, 19.03.2013, 2 – entry into force 01.04.2013]
(8) [Repealed – RT I, 19.03.2013, 2 – entry into force 01.04.2013]
(9) [Repealed – RT I, 19.03.2013, 2 – entry into force 01.04.2013]
(10) [Repealed – RT I, 19.03.2013, 2 – entry into force 01.04.2013]