The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over failure to disclose political contribution limits and the financial affairs of political parties ahead of the 2027 general elections.
SERAP, in the suit filed at the Federal High Court in Abuja, is asking the court to compel INEC to disclose whether it has prescribed limits on political contributions under Section 91 of the Electoral Act 2026, the specific limits applicable and the measures taken to publish and communicate them to political parties, candidates, donors and the public.
The suit, marked FHC/ABJ/CS/2114/2026, also seeks an order compelling the electoral commission to disclose the systems and procedures it has put in place to monitor, investigate and enforce compliance with political contribution limits and campaign expenditure ahead of the 2027 elections.
SERAP is further asking INEC to disclose political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns covering 2023 to 2025.
It is also seeking the disclosure of INEC’s examination and audit reports on political parties under Sections 225 and 226 of the Constitution, including reports submitted to the National Assembly, as well as details of enforcement action taken over political-finance violations.
According to SERAP, the information is necessary to enable voters, journalists and civil society organisations to scrutinise political financing ahead of the 2027 elections.
The organisation argues that voters cannot effectively assess political financing if applicable contribution limits and mechanisms for monitoring compliance are not readily accessible.
SERAP is also asking the court to compel INEC to disclose the political parties that have submitted post-2023 contribution reports, the dates of submission and any action taken against parties that failed to meet statutory reporting requirements.
The organisation said INEC should also disclose how it intends to monitor political financing during the election period, including cash and non-cash contributions, digital and social-media advertising, political consultants and third-party campaign expenditure.
The suit followed an earlier call by SERAP for INEC to publish the political contribution limits prescribed under the Electoral Act 2026. In August, the organisation urged the commission to disclose the limits and explain how it intended to monitor and enforce compliance.
Under INEC’s 2026 Regulations and Guidelines, an individual, group of individuals or entity may donate a maximum of ₦500 million to a political party or aspirant for an election.
The guidelines also provide that a political party cannot accept a contribution exceeding ₦500 million without identifying and disclosing the source of the contribution to the Commission.
Section 91(1) of the Electoral Act 2026 gives INEC the power to place limits on the amount of money or other assets that an individual can contribute to a political party or candidate and to require information on the amount donated and the source of the funds.
“Section 91(2) provides sanctions where an individual, candidate or political party exceeds the applicable limit prescribed by INEC. The statutory power given to INEC creates an important safeguard against excessive financial influence over political parties and candidates.”
“Where INEC has exercised its power under section 91, Nigerians are entitled to know the applicable contribution limits and how the Commission intends to ensure compliance with them.”
“INEC should clarify whether it has prescribed contribution limits and, if so, immediately publish them in a prominent and easily accessible location, including on its website.”
“INEC should explain the methodology and criteria used in determining the limits and whether the Commission has considered the need to prevent excessive financial influence, ensure fair electoral competition, address risks of corruption and illicit political financing, and protect the integrity of the electoral process.”
“Section 226(1) of the Nigerian Constitution imposes an annual obligation on INEC to prepare and submit to the National Assembly a report on the accounts and balance sheets of political parties.”
“Section 226(2) requires INEC to conduct investigations necessary to enable it to form an opinion on whether proper books of account and proper records have been maintained by political parties.”
“Section 226(3) gives INEC and its duly authorised agents access to the books, accounts and vouchers of political parties and enables them to require information and explanations necessary for the discharge of these constitutional responsibilities.”
“INEC has commenced the formal preparations for the 2027 General Elections, marking an important stage in the electoral process.”
“Article 25 of the International Covenant on Civil and Political Rights (ICCPR) guarantees citizens the right to participate in public affairs and to vote and be elected at genuine periodic elections. Article 9 of the African Charter on Human and Peoples’ Rights protects the right to receive information, while Article 13 guarantees the right to participate freely in the government of one’s country.”
No date has been fixed for the hearing of the suit.