The Socio-Economic Rights and Accountability Project (SERAP) has taken legal action against the Independent National Electoral Commission (INEC), asking the Federal High Court in Abuja to compel the electoral body to disclose information on political donation limits and party finances ahead of Nigeria’s 2027 general elections.
The suit, marked FHC/ABJ/CS/2114/2026, was filed at the Federal High Court in Abuja and centres on INEC’s powers under Section 91 of the Electoral Act 2026 to regulate the amount of money or other assets individuals can contribute to political parties and candidates. No date has yet been fixed for the hearing.
SERAP is asking the court to require INEC to clarify whether it has exercised its statutory authority to prescribe political contribution limits and, if such limits have been established, to publicly disclose the applicable figures.
The organisation is also seeking information on the systems, procedures and mechanisms INEC has put in place to monitor political donations, campaign spending, investigate suspected violations and enforce compliance with the relevant provisions of the Electoral Act.
In addition, SERAP wants INEC to publish the latest financial statements and audited accounts of political parties, including information on their sources of funds, assets, liabilities and election expenditure returns covering the 2023 to 2025 period.
The organisation is further asking for the publication of examination and audit reports required under the law, including reports submitted to the National Assembly, as well as information on enforcement measures taken against political parties, candidates or other actors over alleged political-finance violations.
According to SERAP, greater access to political-finance information would allow voters, journalists and civil society groups to examine how political parties and candidates are funded as preparations for the 2027 elections intensify.
The legal action also comes against the background of INEC’s 2026 Regulations and Guidelines for Political Parties. Under the guidelines, an individual, group of individuals or an entity may donate up to ₦500 million to a political party or aspirant for an election. The regulations further state that a political party must not accept a contribution exceeding ₦500 million unless it identifies and discloses the source of the contribution to the Commission.
The Electoral Act 2026 separately empowers INEC to place limits on political contributions and demand information about the amount donated and the source of funds. The law also provides sanctions for exceeding limits prescribed by the Commission.
SERAP’s suit therefore seeks clarification on the relationship between the statutory powers contained in the Electoral Act and the contribution rules currently published by INEC, while also seeking greater transparency around the enforcement of political-finance regulations.
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The case is likely to place renewed attention on political party funding, campaign expenditure and financial disclosure as Nigeria moves towards the 2027 general elections.
