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 suit, numbered FHC/ABJ/CS/2114/2026, was filed last week at the Federal High Court in Abuja following INEC’s failure to disclose whether it has prescribed limits on political contributions under the 2026 Electoral Act. The development was first reported on September 20, 2026.
SERAP is asking the court to make an order of mandamus compelling INEC to disclose whether it has prescribed limits on political contributions, the specific limits, if any, and the measures taken by the electoral commission to publish and communicate them to political parties, candidates, donors and the public.
The organisation is also asking the court to compel INEC to disclose the systems and procedures it has established to monitor, investigate and enforce compliance with political contribution limits and campaign expenditure rules ahead of the 2027 general elections.
According to SERAP, the absence of readily available information on contribution limits makes it difficult for voters, journalists and civil society organisations to scrutinise political financing and determine whether parties and candidates are complying with the law.
The organisation said greater transparency in political financing was necessary to ensure that the 2027 elections were conducted on a level playing field and that citizens were able to make free and informed political choices.
SERAP is further seeking an order compelling INEC to disclose political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns covering 2023 to 2025.
It also wants the electoral commission to disclose its examination and audit reports under Sections 225 and 226 of the 1999 Constitution, as amended, including reports submitted to the National Assembly and details of enforcement actions taken over political-finance violations.
SERAP’s case is substantially based on Section 91 of the Electoral Act 2026, which gives INEC the power to limit the amount of money or other assets an individual may contribute to a political party or candidate and to demand information on the amount donated and the source of the funds.
Section 91(2), according to the organisation, provides sanctions where an individual, candidate or political party exceeds the applicable limit prescribed by INEC.
The new electoral framework significantly changed Nigeria’s campaign-finance regime. A February 2026 analysis by the Policy and Legal Advocacy Centre noted that the Electoral Act 2026 increased the individual donation cap from ₦50 million under the previous framework to ₦500 million and substantially raised spending limits for candidates.
INEC’s 2026 Regulations and Guidelines also state that the maximum amount an individual, group of individuals or entity can donate to a political party or aspirant for an election is ₦500 million, while a political party cannot accept a contribution exceeding ₦500 million without identifying and disclosing the source to the Commission.
SERAP, however, is asking the court to compel INEC to clarify the applicable contribution limits and explain how the Commission intends to monitor and enforce them.
It wants INEC to explain the methodology and criteria used in determining the limits, including whether consideration was given to excessive financial influence, fair electoral competition, corruption and illicit political financing and the overall integrity of the electoral process.
The organisation is also asking INEC to disclose how it will monitor cash and in-kind contributions, digital and social-media advertising, political and campaign consultants and third-party campaign expenditure during the election period.
SERAP also based its case on constitutional provisions dealing with the financial affairs of political parties. It argued that Section 226(1) of the 1999 Constitution requires INEC to prepare and submit an annual report to the National Assembly on the accounts and balance sheets of political parties.
Under Section 226(2), according to SERAP, INEC is required to conduct investigations necessary to determine whether political parties have maintained proper books of account and records.
The organisation further cited Section 226(3), which gives INEC and its authorised agents access to party books, accounts and vouchers and enables the Commission to demand information and explanations necessary for the discharge of its constitutional responsibilities.
SERAP said publishing the relevant reports would enable Nigerians to determine whether INEC has effectively discharged those constitutional and statutory duties.
It argued that voters should not have to wait until after an election to know whether political parties and candidates complied with campaign-finance 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”, SERAP said.
The organisation also argued that political parties and candidates are already mobilising resources, soliciting contributions, organising political activities, purchasing media and digital advertising and holding rallies and other events ahead of the 2027 elections.
The issue of political financing has remained a recurring concern in Nigeria’s electoral system, particularly over campaign spending, disclosure of funding sources, reporting by political parties and enforcement of statutory limits.
The Electoral Act 2026 sought to strengthen the regulatory framework by giving INEC powers over individual contributions while increasing financial thresholds for political parties and candidates.
Before filing the suit, SERAP had written to INEC in August demanding disclosure of the contribution limits and the mechanisms for monitoring and enforcing compliance during the 2027 electoral cycle. The organisation had specifically asked the Commission to explain how it would track cash and non-cash donations, digital and social-media financing and third-party expenditure.
SERAP said the continued lack of publicly accessible information on political financing could make it difficult for citizens and election observers to scrutinise the flow of money into the electoral process.
It also invoked Nigeria’s international obligations, citing Article 25 of the International Covenant on Civil and Political Rights, which protects citizens’ rights to participate in public affairs and vote and be elected in genuine periodic elections.
The organisation also cited Articles 9 and 13 of the African Charter on Human and Peoples’ Rights, relating to access to information and participation in the government of one’s country.
In the suit filed through its lawyers, Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke, SERAP maintained that effective political-finance regulation was important to electoral integrity, equality of political participation and citizens’ meaningful participation in public affairs.
It urged the court to compel INEC to disclose the parties that submitted post-2023 contribution reports, the dates of submission and actions taken against parties that failed to meet statutory reporting requirements.
SERAP also wants INEC to reveal its political-finance monitoring and enforcement arrangements for the 2027 elections.
No date has been fixed for hearing of the suit.
