The Socio-Economic Rights and Accountability Project has taken the Independent National Electoral Commission to court over what it described as INEC’s failure to disclose the limits placed on political donations ahead of the 2027 general elections.
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SERAP filed the case at the Federal High Court in Abuja, asking the court to compel the electoral commission to state whether it has set limits on the amount individuals can contribute to political parties and candidates under Section 91 of the Electoral Act 2026.
The case, identified as FHC/ABJ/CS/2114/2026, was filed last week by lawyers representing the organisation.
SERAP is also asking the court to order INEC to release the specific contribution limits if they have already been set. It wants the commission to explain how the limits have been communicated to political parties, candidates, donors and members of the public.
The organisation is further seeking information on the systems INEC has put in place to monitor political donations and campaign spending, investigate possible breaches and enforce compliance with the rules.
SERAP said greater access to information on political financing would allow voters, journalists and civil society groups to properly examine how political parties and candidates raise and spend money before the 2027 elections.
The organisation argued that INEC’s responsibility goes beyond receiving financial reports from political parties. It said the Constitution requires the commission to examine party finances, carry out investigations where necessary and submit relevant reports to the National Assembly.
SERAP is therefore asking the court to compel INEC to release the latest financial statements and audited accounts of political parties, together with information on their sources of funds, assets, liabilities and election spending records covering 2023 to 2025.
The suit was filed on behalf of SERAP by lawyers Oluwakemi Agunbiade, Kehinde Oyewumi, Andrew Nwankwo and Valentina Adegoke.
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The organisation also wants INEC to make public its examination and audit reports under Sections 225 and 226, including reports submitted to the National Assembly.
SERAP is further seeking information on any enforcement action taken by INEC against political parties or individuals who may have violated existing political-finance rules.
It wants the electoral commission to disclose which political parties submitted post-2023 contribution reports, when the reports were submitted and what action was taken against parties that failed to meet their reporting obligations.
The organisation based its case partly on Section 91 of the Electoral Act 2026, which gives INEC the power to set limits on the amount of money or other assets an individual may donate to a political party or candidate.
According to SERAP, the law also provides sanctions where the prescribed limits are exceeded by an individual, candidate or political party.
The organisation is asking INEC to clarify whether it has already exercised this power and, if it has, publish the applicable donation limits in a clear and accessible manner, including on its official website.
On the financial affairs of political parties, SERAP referred to Section 226 of the 1999 Constitution, which requires INEC to prepare and submit reports on the accounts and balance sheets of political parties to the National Assembly.
The organisation also said the constitutional provision gives INEC the responsibility to conduct investigations needed to determine whether political parties are keeping proper financial records and accounts.
SERAP said the lawsuit was filed as INEC continues preparations for the 2027 general elections. It said access to information about political funding would help Nigerians monitor the financial activities of parties and candidates before the polls.
No date has been announced for the hearing of the case.
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