Electoral trusts contribution rules require approved banking channels, restricted donors, mandatory records, and distribution only to eligible political parties.

Electoral trusts may receive voluntary contributions only from specified domestic sources and must issue detailed receipts, accept contributions only through banking channels, and refuse prohibited foreign, non-citizen, Government company and foreign-source contributions. Funds may be distributed only to eligible political parties, with limited management expenditure and a requirement that at least ninety-five per cent of annual contributions and carried-forward surplus be distributed within the financial year. The trust must maintain accounts, contributor and recipient lists, records of meetings, and annual audit and reporting obligations.

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