The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC) “over its failure to disclose the limits on political contributions under section 91 of the Electoral Act 2026, including whether the Commission has exercised its statutory power to set such limits and, if so, why the applicable limits have not been publicly disclosed and communicated to political parties, candidates, donors and Nigerians.”
The lawsuit followed INEC’s failure to disclose whether it has prescribed limits on political contributions under section 91 of the Electoral Act 2026. Such limits are important safeguards for transparency, accountability and fair electoral competition. Their non-disclosure leaves Nigerians unclear about the rules governing political donations and raises questions about compliance with the law.
In the suit number FHC/ABJ/CS/2114/2026 filed last week at the Federal High Court in Abuja, SERAP is seeking: “an order of mandamus to direct and compel INEC to urgently disclose whether it has prescribed limits on political contributions, the specific limits prescribed, and the measures taken to publish and communicate them to political parties, candidates, donors and the public.”
SERAP is also seeking: “an order of mandamus to direct and compel INEC to disclose the systems and procedures in place to monitor, investigate and enforce compliance with prescribed limits on political contributions and campaign expenditure, particularly in preparation for the 2027 general elections.”
In the suit, SERAP is arguing that: “greater transparency in political financing is essential to ensuring that the 2027 elections are conducted on a level playing field and that citizens are able to make free and informed political choices.”
SERAP is also arguing that: “INEC’s constitutional responsibility is not simply to receive financial statements from political parties. The Nigerian Constitution 1999 (as amended) requires the Commission to examine political-party finances, conduct necessary investigations and report to the National Assembly.”
According to SERAP, “publishing these reports would enable Nigerians to know whether these constitutional and statutory responsibilities have been effectively discharged.”
The lawsuit filed on behalf of SERAP by its lawyers, Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke, reads in part: “Voters, journalists and civil-society organisations cannot effectively scrutinise political financing if the applicable limits are not easily accessible or if there is no publicly known mechanism for monitoring compliance.
“The increasing monetisation of Nigeria’s elections, alongside the potential misuse of state institutions, poses serious threats to democratic integrity and electoral competition.”
“INEC should be compelled to disclose and publish the political-contribution limits prescribed under section 91 of the Electoral Act, 2026, as well as political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election-expenditure returns for 2023–2025.”
“INEC should also be compelled to disclose its examination and audit reports under sections 225 and 226, including reports submitted to the National Assembly, and details of enforcement action taken for political-finance violations.”
“The Court should further compel INEC to disclose its political-finance monitoring and enforcement arrangements for the 2027 general elections, including the parties that submitted post-2023 contribution reports, the dates of submission, and action taken against parties that failed to comply with statutory reporting requirements.”
“The reliefs sought would enable citizens to identify excessive, undisclosed or potentially illicit political financing before it can distort electoral competition, rather than only after votes have been cast.”
“Effective political-finance regulation is an important safeguard for constitutional democracy, equality of political participation, freedom of expression and association, electoral integrity and citizens’ meaningful participation in public affairs.”
“Nigeria has a persistent problem of political parties failing to disclose campaign contributions. Such non-compliance has been described as systemic, while the absence of clear and effective sanctions for default has weakened INEC’s ability to enforce compliance.”
“Nigeria has long faced serious challenges in regulating political finance, including concerns about excessive campaign spending, opaque sources of political funding, weak disclosure and reporting, and limited enforcement of statutory spending and contribution rules.”
“Previous assessments of Nigeria’s elections have identified significant gaps between the legal framework and its practical implementation, including concerns that spending limits can be circumvented, political-party expenditure is insufficiently regulated or transparently disclosed, and violations are rarely identified and effectively sanctioned.”
“These concerns are particularly significant given the scale of campaign expenditure and changes in the statutory spending and contribution thresholds under Nigeria’s constitutional and evolving electoral framework.”
“It remains unclear whether INEC has prescribed, clearly published and effectively monitored the applicable contribution limits, and whether political parties and candidates can be held accountable for contributions and expenditure that exceed applicable limits or are deliberately concealed.”
“Transparency about the financial affairs of political parties is particularly important because political parties are central to the exercise of citizens’ constitutional rights to participate in public affairs and to form and belong to political associations.”
“Citizens cannot meaningfully exercise their political rights if undisclosed or excessive financial resources are allowed to distort the political process.”
“Political parties, candidates and their supporters are already mobilising resources, soliciting contributions, organising political activities, purchasing media and digital advertising, holding rallies and other events, and incurring campaign-related expenditure.”
“INEC should disclose how it intends to monitor political financing during the campaign period, including expenditure and contributions involving cash and in-kind contributions; digital and social-media advertising; political consultants and campaign consultants; and third-party campaign expenditure.”
“The existence of statutory limits on political contributions and election expenditure is intended not merely to facilitate retrospective accounting after an election but to prevent excessive financial influence while political competition is taking place.”
“Section 91(1) of the Electoral Act, 2026 provides that: ‘The Commission shall have power to place limitation on the amount of money or other assets which an individual can contribute to a political party or candidate and to demand such information on the amount donated and 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.