SINN Féin has said it will reveal the names of those who helped the party raise more than £1 million in the north last year – but only when legislation keeping donors' identities secret is changed.
Foyle MLA Elisha McCallion was speaking after a party delegation met the Electoral Commission in Belfast to discuss money the DUP received for last year's EU referendum campaign.
Ms McCallion said Arlene Foster's party still had "serious questions to answer" over the £435,000 donated by the Constitutional Research Council (CRC), which is headed by former Scottish Conservative parliamentary candidate Richard Cook.
Mr Cook has previous business associations with a former head of the Saudi Arabian intelligence service.
The exact source of the money has not been revealed but the DUP insists it has fully complied with Electoral Commission regulations.
Under the rules parties cannot accept foreign donations, and must carry out due diligence to establish the true source of funds.
Mrs Foster has said she is "satisfied that the people who gave it had every right to give the donation".
"We have answered all the questions the Electoral Commission have asked us. It is satisfied we have done everything in accordance with the law and I am satisfied," she told the BBC on Thursday.
"As far as I'm concerned that's the end of the matter".
Ms McCallion claimed the DUP's "nothing to see here" approach was an inadequate response to widespread public concern.
"The CRC is an organisation with no legal status or visible signs of income so questions are rightly being asked about where this money originated," she said.
"After being forced to backtrack on their initial refusal to even reveal the name of the organisation, the DUP are still refusing to identify donors associated with the CRC."
She added that Sinn Féin had always believed "donations should be a matter for public consumption".
"We would be be very much in favour of all parties revealing their donations," she said.
But asked whether the party would take the lead and publish the names of donors unilaterally, Ms McCallion indicated that it would only do so when the Northern Ireland-specific rules keeping donors' names secret are changed.
"There needs to be legislative change in relation to that but as I said Sinn Féin have clearly said that we are of the opinion that donations should be a matter for public consumption," she said.
Figures from the Electoral Commission published last August showed that Sinn Féin raised £1.1 million in the north last year.
The DUP challenged Sinn Féin to declare who its donors were, saying it had done so by voluntarily revealing CRC's identity in February.
A spokesman said the party supported donor transparency as well as a "bar on foreign donations as exists in the rest of the United Kingdom".
He challenged Sinn Féin to support a block on funds coming from the Republic.
"If they will not support full reform of the donations system in Northern Ireland then it demonstrates that all their current sound and fury is nothing more than a cynical stunt to re-heat an old story during an election campaign," he said.
