The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Independent National Electoral Commission (INEC) over its alleged failure to disclose political contribution limits ahead of the 2027 general elections. SERAP wants the court to compel INEC to state whether it has exercised its powers under Section 91 of the Electoral Act 2026 to prescribe limits on donations to political parties and candidates. The suit was filed 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.
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 demanding that INEC 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 argues that greater transparency in political financing is necessary to ensure that the 2027 elections are conducted on a level playing field and that citizens are able to make free and informed political choices.
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) 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 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.
SERAP is also 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. The organisation wants INEC 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.
The suit comes as political parties, candidates, and their supporters intensify preparations for the 2027 elections, with SERAP arguing that transparent monitoring of political financing is necessary to prevent excessive or undisclosed funds from distorting electoral competition. The organisation's lawsuit aims to promote transparency and accountability in Nigeria's electoral process.
Key points
- SERAP files lawsuit against INEC over alleged failure to disclose political contribution limits.
- The lawsuit seeks to compel INEC to disclose limits on political contributions and party finances.
- The case is based on Section 91 of the Electoral Act 2026 and constitutional provisions dealing with the financial affairs of political parties.
