Electoral trust contributions restrictions require eligible donors, non-cash receipts, and mandated distribution to registered political parties.

Functions and regulatory constraints of an electoral trust under Rule 17CA include eligible donor categories and prohibited sources, mandatory non-cash modes of receipt and specified receipt particulars, requirement of PAN or passport for contributors, capped management expenses, a requirement to distribute distributable contributions to registered political parties with recipient receipts, prohibitions on benefiting members or related persons, maintenance of books and contributor/recipient registers, annual audit and filing of an audit report with annexures, annual submission of certified lists to the tax authority, meeting records maintenance, and notification of shareholder changes.

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