The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Independent National Electoral Commission (INEC) before the Federal High Court in Abuja over alleged failure to disclose political donation limits and its plans for monitoring campaign financing ahead of the 2027 general elections.
The suit, marked FHC/ABJ/CS/2114/2026, seeks an order compelling INEC to disclose whether it has exercised its powers under Section 91 of the Electoral Act 2026 to prescribe limits on political contributions to political parties and candidates.
SERAP is also asking the court to compel the electoral commission to publish any limits it has prescribed and explain how it intends to monitor and enforce compliance.
The organisation wants INEC to disclose the systems, procedures and mechanisms it has established to track political donations and campaign expenditure during the 2027 electoral cycle.
According to SERAP, the disclosure should cover cash and non-cash contributions, digital and social-media financing, political consultants, third-party campaign spending and donations routed through intermediaries.
The organisation had earlier urged INEC to publish such information, arguing that transparency in political financing would allow citizens, political parties, candidates and donors to understand the applicable rules before the 2027 elections.
SERAP Demands Party Financial Record
Beyond donation limits, SERAP is asking the court to compel INEC to publish the latest financial records of registered political parties.
The requested information includes parties’ annual financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns covering 2023 to 2025.
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It is also seeking the publication of INEC’s examination and audit reports on political parties, including reports submitted to the National Assembly, as well as details of enforcement actions taken over alleged political-finance violations.
SERAP is relying on Sections 225 and 226 of the Constitution, which provide for regulation and examination of the financial affairs of political parties.
The organisation argues that INEC’s constitutional responsibility extends beyond merely receiving financial statements from political parties to examining their accounts and conducting investigations where necessary.
What Electoral Act 2026 Says
Section 91 of the Electoral Act 2026 empowers INEC to prescribe limits on contributions that individuals or entities can make to political parties or candidates and to require disclosure of the amount and source of contributions.
INEC’s 2026 Regulations and Guidelines for Political Parties also prescribe a N500 million maximum contribution by an individual, group of individuals or entity to a political party or aspirant for an election, subject to the applicable rules on disclosure.
The Electoral Act further requires political parties to disclose specified contributions and prohibits parties from accepting contributions above limits prescribed by the commission. It also requires parties to submit reports of contributions made by individuals and entities after an election.
SERAP’s lawsuit, however, is focused on transparency around the applicable limits and the mechanisms INEC has put in place to monitor and enforce the rules.
Focus on 2027 Campaign Financing
SERAP said disclosure was particularly important as political parties and candidates prepare for the 2027 elections and campaign financing activities increase.
The organisation contends that voters and other stakeholders should be able to know how political parties and candidates are funded and whether established contribution limits are being observed.
It is also asking INEC to disclose its plans for monitoring political financing during the 2027 electoral process, including whether it has arrangements for real-time or near-real-time monitoring and cooperation with relevant anti-corruption, financial-intelligence and law-enforcement agencies.
The case was filed on SERAP’s behalf by lawyers Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke.
No date has been fixed for the hearing of the suit.