The Socio-Economic Rights and Accountability Project (SERAP) has sued the Independent National Electoral Commission (INEC) over its alleged failure to disclose limits on political contributions ahead of the 2027 general elections.
SERAP, in the suit filed at the Federal High Court in Abuja, is asking the court to compel INEC to disclose whether it has prescribed limits on political contributions under Section 91 of the Electoral Act 2026.
The organisation also wants the electoral commission to publish the specific limits, if any, and explain how they would be communicated to political parties, candidates, donors and the public.
In the suit, numbered FHC/ABJ/CS/2114/2026, SERAP is seeking an order of mandamus compelling INEC to disclose the systems and procedures it has established to monitor, investigate and enforce compliance with political contribution and campaign expenditure limits.
The organisation said greater transparency in political financing was necessary to promote accountability and fair electoral competition ahead of the 2027 elections.
SERAP further urged the court to compel INEC to disclose political parties’ latest financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure returns for 2023 to 2025.
It also wants INEC to disclose its examination and audit reports under Sections 225 and 226 of the Constitution, including reports submitted to the National Assembly, as well as details of enforcement actions taken over political-finance violations.
SERAP argued that INEC’s constitutional responsibility extends beyond receiving financial statements from political parties to examining their finances, conducting necessary investigations and reporting to the National Assembly.
The organisation said publishing such reports would allow Nigerians, journalists and civil society groups to scrutinise political financing and assess whether INEC had discharged its constitutional and statutory responsibilities.
It also urged the court to compel INEC to disclose its political-finance monitoring arrangements for the 2027 elections, including information on parties that submitted post-2023 contribution reports, dates of submission and actions taken against parties that failed to meet statutory reporting requirements.
SERAP said the disclosure was particularly important as political parties, candidates and supporters had already begun mobilising funds, organising political activities and incurring campaign-related expenditure.
The organisation also asked INEC to clarify how it intends to monitor cash and in-kind contributions, digital and social-media advertising, political consultants and third-party campaign expenditure during the election period.
According to SERAP, Section 91(1) of the Electoral Act 2026 gives INEC the power to limit the amount of money or other assets an individual can contribute to a political party or candidate and to demand information on the amount donated and source of funds.
The organisation said Section 91(2) provides sanctions where individuals, candidates or political parties exceed contribution limits prescribed by INEC.
SERAP therefore wants INEC to clarify whether it has exercised the power and, if so, immediately publish the applicable limits, including on its website.
The organisation also wants INEC to explain the methodology and criteria used in determining the limits, including whether considerations such as excessive financial influence, fair electoral competition, corruption risks and the integrity of the electoral process were taken into account.
The suit further cited Section 226 of the Nigerian Constitution, which requires INEC to prepare and submit annual reports to the National Assembly on the accounts and balance sheets of political parties.
SERAP said the commission was also required to conduct investigations necessary to determine whether political parties had maintained proper books and records and had powers to access their accounts and obtain relevant information.
The organisation said the requested disclosures would enable citizens to identify excessive, undisclosed or potentially illicit political financing before it could affect electoral competition.
The suit was filed by SERAP’s lawyers, Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke.
No date has been fixed for the hearing of the suit.

