§ 1. (Constitutional provision) (1) The existence and diversity of political parties are key elements of the Republic of Austria's democratic order (Art. 1 of the Constitution of Republic of Austria, Federal Law Gazette No. 1/1930). (2) A political party is a permanently organised association which, through common activities, aims at comprehensively influencing the national decisionmaking process, in particular by participating in elections for general representative bodies and the European Parliament, and whose constitution has been deposited with the Federal Ministry of the Interior. (3) Political parties may be freely established, unless the Constitution of Republic of Austria provides otherwise. Their activities shall not be subject to any restrictions by particular legal provisions. (4) The political parties shall resolve on their constitutions, which they shall deposit with the Federal Ministry of the Interior. The political party shall obtain legal personality upon deposit of the constitution. The constitutions shall be published by the political parties on the Internet in an appropriate manner. The constitutions shall, in particular, contain details of 1. the executive bodies or officers of the party and their power of representation, with a manager or managing body, a members’ meeting and a supervisor or supervisory body having to be provided for in any event, 2. the rights and obligations of the members, 3. the structure of the party, 4. provisions on the voluntary dissolution of the political party. (5) Political parties can notify the Federal Ministry of the Interior of their voluntary dissolution. (6) The Court of Audit can, by federal legislation, be delegated the duty 1. to accept statements of accounts of political parties and campaigning parties that are not political parties and the related audit opinions, audit and publish them, appoint auditors for the audit of the statements of accounts and publish the amounts for the support of parties, campaign expenses and donations that were changed due to inflation adjustment, 2. to require legal entities under its supervision to disclose legal transactions with political parties or with undertakings in which a political party or an affiliated organisation or branch of a party that has its own legal personality or a campaigning party that is not a political party holds an interest and to publish such information on its website, 3. to take possession of donations that political parties or campaigning parties that are not political parties or members of parliament or candidates who stood for elections on a list of candidates submitted by a political party received improperly, keep them in safe custody, list them in the report on its activities and forward them to institutions serving charitable or scientific purposes, and 4. to submit the documents to the competent authority in the event of suspected violations by political parties or campaigning parties that are not political parties or affiliated organisations or branches of a party with their own legal personality or of suspected violations by a member of parliament or candidate who stood for elections on a list of candidates submitted by a political party of accountability obligations or prohibitionsagainst the acceptance of donations or restrictions on campaign expenses.