The Socio-Economic Rights and Accountability Project (SERAP) has urged the Independent National Electoral Commission (INEC) to disclose the limits it has set for political donations ahead of the 2027 general elections.
SERAP also asked INEC to publish details of political parties’ finances and explain how it plans to monitor campaign contributions and spending during the 2027 electoral process.
The organisation made the demands in a Freedom of Information request dated August 22, 2026, and signed by its Deputy Director, Kolawole Oluwadare, addressed to the INEC Chairman, Professor Joash Amupitan.
SERAP urged INEC to disclose whether it had exercised its powers under Section 91 of the Electoral Act, 2026, to set limits on the amount individuals can contribute to political parties and candidates.
It asked the commission to publish the applicable limits and make them easily accessible to political parties, candidates, donors and the public if such limits had been prescribed.
SERAP also requested information on the systems, personnel and procedures INEC has established to monitor, investigate and enforce compliance with political donation and campaign expenditure limits.
The organisation asked the commission to explain how it intends to monitor cash and non-cash contributions, digital and social media financing, third-party campaign spending and donations made through intermediaries.
SERAP said transparency in political financing was necessary to ensure a level playing field during the 2027 elections and allow Nigerians to make informed political choices.
It argued that INEC’s responsibility extends beyond receiving financial statements from political parties, noting that the Constitution requires the commission to examine party finances, conduct necessary investigations and submit reports to the National Assembly.
According to SERAP, publishing the reports would enable Nigerians to assess whether INEC has effectively carried out its constitutional and statutory responsibilities.
The organisation raised concerns over the increasing monetisation of elections in Nigeria, warning that excessive or undisclosed political funding could distort electoral competition.
It said voters, journalists and civil society groups would find it difficult to monitor political financing if donation limits were not publicly available and there was no clear mechanism for determining compliance.
SERAP also expressed concern about what it described as longstanding problems with political finance regulation in Nigeria, including excessive campaign spending, undisclosed sources of funding, weak financial reporting and limited enforcement of existing rules.
It said previous assessments of Nigerian elections had identified gaps between the country’s legal framework and its implementation, including the circumvention of spending limits and inadequate disclosure of political party expenditure.
The organisation said it remained unclear whether INEC had prescribed and published applicable political contribution limits under Section 91 of the Electoral Act, 2026, and whether parties and candidates could be held accountable for exceeding or concealing contributions and campaign expenditure.
Section 91(1) of the Electoral Act, 2026 empowers INEC to limit the amount of money or other assets an individual can contribute to a political party or candidate and to demand information on the amount donated and the source of the funds.
SERAP said the provision was an important safeguard against excessive financial influence in politics.
It urged INEC to explain whether it had exercised the power and, if so, immediately publish the limits on its website and other prominent platforms.
The organisation also asked the commission to disclose the methodology used to determine the limits and whether factors such as excessive financial influence, fair competition, corruption risks, illicit political financing and electoral integrity were considered.
On political party finances, SERAP cited Section 226 of the 1999 Constitution, as amended, which requires INEC to prepare and submit annual reports to the National Assembly on the accounts and balance sheets of political parties.
The organisation also referred to provisions requiring INEC to conduct investigations into whether parties maintain proper books and financial records and granting the commission access to their books, accounts and vouchers.
SERAP therefore asked INEC to publish the latest detailed statements submitted by political parties on their assets, liabilities, sources of funds and other assets, as well as expenditure.
It also requested the publication of political parties’ annual financial statements, audited accounts and election expenditure returns for 2023 to 2025.
The organisation further asked INEC to publish its political party examination and audit reports under Sections 225 and 226, including annual reports submitted to the National Assembly between 2023 and 2025.
SERAP also demanded information on enforcement actions taken over political finance and expenditure violations.
The organisation wants INEC to disclose its 2027 political finance monitoring plan, including measures for real-time or near-real-time monitoring and collaboration with anti-corruption agencies, financial intelligence authorities, regulators and law enforcement agencies.
It also asked the commission to identify political parties that submitted reports of contributions received after the 2023 general elections, the dates the reports were submitted and actions taken against parties that failed to meet the statutory deadline.
SERAP specifically requested information on reported non-compliance involving the majority of political parties that sponsored candidates in the 2023 elections.
The organisation said the information should be provided within seven days of INEC receiving or publishing the request, warning that it would take legal action if the commission failed to comply.
SERAP said the request was made in the public interest and concerned INEC’s constitutional and statutory responsibilities, the financing of political parties and candidates and the integrity of Nigeria’s electoral process.
The organisation also cited Nigeria’s obligations under the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights, which protect citizens’ rights to participate in public affairs, receive information and take part freely in government.