2027 Poll: SERAP Demands INEC Disclosure of Donation Limits, Party Financial Records

The Socio-Economic Rights and Accountability Project (SERAP) has called on the Independent National Electoral Commission (INEC) to immediately disclose political donation limits and make detailed information on the finances of political parties available to the public ahead of the 2027 elections.

The organisation made the demand in a Freedom of Information request dated August 22, 2026, and signed by its Deputy Director, Kolawole Oluwadare.

Addressed to INEC Chairman Professor Joash Amupitan, the request asks the Commission to state whether it has exercised the power granted to it under Section 91 of the Electoral Act, 2026, to impose limits on political contributions.

SERAP wants any such limits published and communicated to political parties, candidates, donors and the wider Nigerian public.

The organisation is also demanding information on how INEC intends to monitor and enforce political-finance rules during the 2027 election cycle.

Its request covers cash and non-cash donations, digital and social-media funding, third-party expenditure and contributions made through intermediaries that could potentially be used to evade statutory limits.

‘Political Financing Must Be Transparent’

SERAP said transparency was critical to preventing wealthy individuals and undisclosed sources of funding from gaining excessive influence over elections.

“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,” it said.

The organisation stressed that INEC’s responsibility goes beyond collecting financial statements from political parties.

“INEC’s constitutional responsibility is not simply to receive financial statements from political parties. The Constitution requires the Commission to examine political-party finances, conduct necessary investigations and report to the National Assembly,” SERAP said.

It added that publishing the reports would enable Nigerians to assess how effectively INEC has carried out those responsibilities.

SERAP said voters, journalists and civil society groups would struggle to scrutinise political funding if contribution limits were not readily accessible or if there was no transparent system for monitoring compliance.

“The increasing monetisation of Nigeria’s elections, alongside the potential misuse of state institutions, poses serious threats to democratic integrity and electoral competition,” it warned.

INEC Asked to Reveal Past Financial Records

SERAP is also asking INEC to publish political parties’ latest detailed statements of assets and liabilities, sources of funds and other assets, as well as expenditure.

It wants the Commission to release annual statements, audited accounts and election expenditure returns for 2023–2025.

The organisation also requested INEC’s examination and audit reports under Sections 225 and 226, including annual reports submitted to the National Assembly for the same period.

It further wants details of enforcement measures taken against political parties, candidates or others for violations of political-finance and campaign-expenditure rules.

SERAP said Nigeria continued to face serious challenges in regulating political finance, including excessive campaign spending, opaque funding sources, weak disclosure and limited enforcement.

“Previous assessments of Nigeria’s elections have identified significant gaps between the legal framework and its practical implementation, including concerns that spending limits can be circumvented, political-party expenditure is insufficiently regulated or transparently disclosed, and violations are rarely identified and effectively sanctioned,” it said.

What Section 91 Says

SERAP drew attention to Section 91(1) of the Electoral Act, 2026, which states: “The Commission shall have power to place limitation on the amount of money or other assets which an individual can contribute to a political party or candidate and to demand such information on the amount donated and source of the funds.”

According to the organisation, Section 91(2) provides sanctions for individuals, candidates or political parties that exceed limits prescribed by INEC.

“Where INEC has exercised its power under section 91, Nigerians are entitled to know the applicable contribution limits and how the Commission intends to ensure compliance with them,” SERAP said.

It called on the Commission to disclose whether contribution limits have been prescribed and, if so, publish them in a prominent and easily accessible location.

SERAP also wants INEC to explain how the limits were determined and whether factors such as excessive financial influence, fair electoral competition, corruption risks and illicit political financing were considered.

Seven Days to Respond

SERAP further urged INEC to publish its 2027 political-finance monitoring plan and explain how it will monitor campaign contributions and spending during the election period.

The plan, it said, should cover digital and social-media advertising, campaign and political consultants, cash and in-kind contributions, and third-party campaign spending.

It also wants INEC to disclose which political parties submitted reports of contributions received after the 2023 elections, the dates of submission and actions taken against parties that failed to submit their reports within the statutory deadline.

SERAP noted that INEC had already released the Notice of Election and the Timetable and Schedule of Activities for the 2027 General Elections, making transparency in political financing increasingly urgent.

It gave INEC seven days to provide the requested information.

“We would be grateful if the requested information is provided within 7 days of the receipt and/or publication of this letter. If we have not heard from you by then, SERAP shall take all appropriate legal actions to compel you and INEC to comply with our request in the public interest,” SERAP said.

The organisation also cited Nigeria’s obligations under the International Covenant on Civil and Political Rights and the African Charter on Human and Peoples’ Rights, arguing that access to information and fair participation are central to credible elections.

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