The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) at the Federal High Court in Abuja, demanding disclosure of political contribution limits and party financial records ahead of the 2027 general elections.
The suit, marked FHC/ABJ/CS/2114/2026, was filed by SERAP’s lawyers—Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke. No date has been fixed for hearing.
SERAP is asking the court to compel INEC to disclose whether it has exercised its powers under Section 91 of the Electoral Act 2026 to prescribe limits on political contributions and, if so, publish the specific limits and explain how they have been communicated to political parties, candidates, donors and the public.
Section 91 empowers INEC to limit the amount of money or other assets an individual may contribute to a political party or candidate and to require information on the amount donated and source of funds.
SERAP is also seeking an order compelling the electoral commission to disclose the systems and procedures it has established to monitor, investigate and enforce compliance with political contribution and campaign expenditure limits as preparations for the 2027 elections intensify.
The organisation is further asking INEC to publish political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns covering 2023 to 2025.
It wants the commission to disclose its examination and audit reports on political parties, including reports submitted to the National Assembly, as well as details of enforcement actions taken over political-finance violations.
SERAP argued that voters, journalists and civil society organisations cannot effectively scrutinise political financing if applicable contribution limits and mechanisms for monitoring compliance are not publicly accessible.
“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,” the organisation said.
The advocacy group also wants INEC to disclose details of parties that submitted post-2023 contribution reports, the dates of submission and actions taken against parties that failed to meet statutory reporting requirements.
SERAP said the commission should explain the methodology and criteria used in determining contribution limits, where applicable, and how it intends to monitor different forms of political financing during the 2027 electoral process.
These, it said, should include cash and in-kind contributions, digital and social-media advertising, political consultants and third-party campaign expenditure.
The organisation maintained that contribution limits are intended not only to facilitate retrospective accounting after elections but also to regulate excessive financial influence during the electoral process.
INEC’s 2026 Regulations and Guidelines for Political Parties currently provide that an individual, group of individuals or entity may contribute up to N500 million to a political party or aspirant for an election, while a party may not accept a contribution above that amount without identifying and disclosing its source to the commission.
SERAP’s suit, however, seeks clarity on the applicable limits under Section 91 and the mechanisms through which INEC is monitoring and enforcing compliance.
The organisation also relied on constitutional provisions governing INEC’s oversight of political-party finances, arguing that the commission’s responsibilities extend beyond merely receiving financial statements.
It cited Sections 225 and 226 of the 1999 Constitution, including provisions concerning the examination of party accounts, investigations and reporting to the National Assembly.
SERAP said transparency over political-party finances was particularly important because parties play a central role in citizens’ participation in public affairs and political associations.
It further argued that undisclosed or excessive financial resources could affect electoral competition and called for greater scrutiny of campaign financing before, rather than only after, votes are cast.
The organisation had previously written to INEC in August seeking disclosure of the contribution limits and related financial information, warning that it would pursue legal action if the requested information was not provided.
With the 2027 elections approaching, SERAP said the disclosure of political-finance rules and records would enable citizens and accountability organisations to scrutinise campaign funding and assess compliance with applicable electoral laws.
The court will now determine the reliefs sought by the organisation.
