The 2027 general election campaign is entering a new phase as the Socio-Economic Rights and Accountability Project has taken the Independent National Electoral Commission to court over the disclosure and enforcement of political donation limits.
SERAP filed a suit at the Federal High Court in Abuja seeking information on whether INEC has exercised its statutory authority to prescribe limits on contributions to political parties and candidates under Section 91 of the Electoral Act 2026.
The organisation is also asking the court to compel the electoral commission to disclose any limits already prescribed, explain how they have been communicated to political parties, candidates and donors, and provide details of the systems being used to monitor political donations and campaign expenditure.
The case comes at a significant point in Nigeria's electoral calendar. INEC's published timetable provides for the commencement of public campaigns for the presidential and National Assembly elections on September 23, 2026, while the presidential and National Assembly elections are scheduled for February 20, 2027 under the commission's February timetable.
That timing places campaign financing under renewed public attention, particularly as political parties prepare to organise rallies, media campaigns, advertising, mobilisation and other election-related activities.
The dispute before the court is not about the identity of any particular candidate or party. It concerns the regulatory framework governing money entering political campaigns and the information available to the public about how those rules are administered.
What SERAP Is Asking the Court to Disclose
The suit, marked FHC/ABJ/CS/2114/2026, was filed at the Federal High Court in Abuja.
SERAP wants the court to order INEC to state whether it has prescribed limits on political contributions under Section 91 of the Electoral Act 2026.
If such limits have been prescribed, the organisation wants INEC to disclose the specific figures and the steps taken to communicate them to political parties, candidates, donors and the wider public.
The organisation is also seeking information on the procedures INEC has put in place to monitor, investigate and enforce compliance with political contribution and campaign-expenditure limits.
In addition, SERAP is asking for disclosure of political parties' financial information, including financial statements, audited accounts, sources of funds, assets, liabilities and election expenditure reports covering 2023 to 2025.
The organisation has further asked for information concerning INEC's examination and audit reports under relevant constitutional provisions, including reports submitted to the National Assembly and details of enforcement action taken in response to alleged violations of political-finance rules.
The requests are matters for the court to determine. Filing a suit does not establish that INEC has violated the law, nor does it mean the court has granted any of the reliefs being sought.
Section 91 and the New Electoral Framework
The legal dispute is based largely on Section 91 of the Electoral Act 2026.
According to the text cited by SERAP, the provision gives INEC the power to place limits on the amount of money or other assets an individual may contribute to a political party or candidate.
The section also empowers the commission to demand information about the amount donated and the source of funds.
The provision is separate from Section 92, which deals with campaign expenditure limits.
The distinction matters.
A campaign-spending limit establishes how much a candidate or political campaign can spend.
A contribution limit concerns how much an individual may give to a political party or candidate.
The two mechanisms address different stages of political financing.
A candidate could therefore be subject to a statutory expenditure ceiling while questions remain about how contributions from individual donors are limited, disclosed and monitored.
SERAP's lawsuit is focused on the latter issue, while also requesting broader information about the monitoring of campaign expenditure.
Campaign Spending Limits Have Already Changed
The Electoral Act 2026 also introduced substantially higher statutory ceilings for campaign expenditure.
Under Section 92, the presidential campaign spending limit is ₦10 billion.
The governorship limit is ₦3 billion.
For National Assembly contests, the limit is ₦500 million for Senate candidates and ₦250 million for House of Representatives candidates.
The ceiling for State House of Assembly candidates is ₦100 million, while the law also establishes limits for area council and councillorship contests.
The presidential limit represents an increase from the ₦5 billion ceiling under the previous framework, while the governorship limit increased from ₦1 billion to ₦3 billion.
The revised limits mean that campaign finance will involve substantially larger statutory ceilings during the 2027 cycle.
However, the existence of a ceiling does not mean candidates or parties will spend the maximum amount.
The legal limits represent maximum permitted expenditure under the applicable provisions; they do not constitute public funding or money guaranteed to candidates.
Earlier reporting calculated that 19 presidential candidates and 127 governorship candidates could theoretically have combined spending ceilings of ₦571 billion if every candidate spent up to the applicable maximum.
That calculation represented the aggregate statutory ceiling rather than actual campaign resources or projected expenditure.
Why the Donation Question Has Become Important
Political campaigns involve more than rallies.
They can include advertising, transport, campaign offices, personnel, digital communication, publicity materials, events, logistics and other forms of political mobilisation.
As campaign activity expands, parties and candidates can receive support from individuals, organisations and other political actors.
The Electoral Act's provisions on contributions and expenditure are therefore intended to establish rules around the flow and use of campaign resources.
SERAP's position, as stated in its lawsuit, is that information about contribution limits and enforcement mechanisms should be publicly available.
The organisation previously wrote to INEC in August seeking clarification on whether the commission had exercised its powers under Section 91.
SERAP said it would pursue legal action if the requested information was not provided.
The September lawsuit followed that earlier request.
According to the organisation's court filings, it is seeking an enforceable judicial order requiring disclosure rather than relying solely on correspondence with the electoral commission.
The court will determine the legal merits of the claims and the reliefs requested.
INEC's Wider Regulatory Responsibilities
The lawsuit arrives as INEC is implementing a broader regulatory framework for political parties under the Electoral Act 2026.
The commission said earlier this year that it was reviewing its Regulations and Guidelines for Political Parties to bring them into line with the new law.
INEC said the review covers political-party administration, candidate nomination, compliance obligations, dispute resolution and the commission's regulatory responsibilities.
The commission also identified political-party membership disputes, party primaries, financial disclosure and other compliance issues as areas requiring attention before the 2027 elections.
The revised regulations therefore form part of a wider effort to translate provisions of the new Electoral Act into operational procedures.
Political-finance regulation is one part of that system.
Others include party membership registers, nomination procedures, party primaries, candidate submissions and the conduct of campaigns.
The Electoral Calendar Moves Forward
The legal challenge comes only days before the next scheduled stage of the 2027 electoral calendar.
INEC's official timetable released in February sets September 23, 2026 as the date for commencement of public campaigns for presidential and National Assembly elections.
The same timetable provides for the campaigns to continue until 24 hours before polling day.
The presidential and National Assembly elections are scheduled for February 20, 2027, followed by governorship and State House of Assembly elections on March 6, 2027.
INEC announced those dates when it formally released its 2027 Notice of Election and timetable in February.
The campaign calendar means political parties are moving from nomination and candidate-selection activities toward direct engagement with voters.
INEC has already published the final list of presidential candidates.
Recent reporting based on the commission's published list identified 18 presidential candidates and their running mates for the 2027 contest.
The National Assembly candidate lists have also been published, with thousands of candidates listed for Senate and House of Representatives contests.
With the candidate lists established, campaign-finance rules become increasingly relevant as parties begin full-scale public campaigning.
Political Finance and Public Information
One of the central issues raised by the lawsuit is the availability of information.
SERAP wants to know whether contribution limits have been prescribed.
It also wants to know what procedures are being used to monitor compliance.
Those are questions about administration rather than the merits of any candidate or party.
The organisation argues that voters, donors and political parties should know the rules governing campaign finance before substantial campaign spending occurs.
The court filing therefore seeks information not only about the limits themselves but also about monitoring, investigation and enforcement.
The organisation is also seeking information on party accounts and financial reports.
The requested information covers a period beginning in 2023, meaning the case extends beyond the immediate 2027 campaign and into the financial records of political parties from the previous electoral cycle.
Whether the court will order the requested disclosures remains to be determined.
The Difference Between Party Finance and Candidate Finance
Nigeria's political-finance framework involves several layers.
Political parties have their own financial structures, while candidates and campaign organisations can incur election-related expenditure.
The Electoral Act places reporting and accountability obligations on parties and candidates.
The new law also requires political parties to submit relevant financial information and provides sanctions for certain failures to comply.
Channels Television's review of the Electoral Act noted that the law includes a ₦10 million fine for a political party that fails to submit accurate audited returns within the prescribed period.
The regulatory challenge is therefore not simply setting numerical limits.
It includes determining what constitutes political expenditure, identifying sources of contributions, recording transactions, reviewing financial returns and enforcing applicable rules.
Modern political campaigning can make this more complicated because political communication increasingly takes place outside traditional rallies and party offices.
Digital Campaigning Adds a New Layer
Political campaigns now extend beyond physical gatherings.
Parties and candidates can use social media, online advertising, digital platforms, consultants and other forms of communication to reach voters.
This creates questions about how campaign-finance rules apply to spending conducted through or supported by third parties.
A BusinessDay analysis of the new campaign-spending ceiling has highlighted concerns about third-party spending, support groups, influencers and digital campaigning as areas that could complicate enforcement.
The issue is not unique to Nigeria.
Election regulators in many democracies have faced questions about how traditional campaign-finance rules should apply to online advertising, independent political activity and campaigns conducted through organisations that are not formally registered as candidates' campaign structures.
For Nigeria's 2027 election, the legal framework will determine how such spending is treated.
SERAP's request for information on INEC's monitoring procedures specifically places enforcement mechanisms at the centre of the current court dispute.
The Role of Audits
Audited accounts are another component of the political-finance system.
An audit can provide information about a party's income, expenditure, assets and liabilities.
It can also help regulators determine whether financial reporting obligations have been met.
SERAP is asking the court to compel disclosure of political parties' latest financial statements and audited accounts, as well as relevant election expenditure reports.
The organisation also wants information about INEC's examination and audit work.
These requests, if granted, could provide greater public access to financial information about political parties.
However, the court must first determine whether the information requested falls within the legal obligations being relied upon and whether the reliefs sought should be granted.
What the Case Does Not Establish
The filing does not establish that any particular party or candidate has violated campaign-finance rules.
It also does not establish that INEC has failed to monitor political spending.
SERAP's case is based on its claim that information about contribution limits and financial monitoring has not been adequately disclosed.
INEC has not, in the sources reviewed for this report, been reported as having been found by a court to have breached Section 91.
The distinction is important because the case remains a legal challenge.
The court has yet to determine the claims and requested orders.
The lawsuit should therefore be understood as a request for judicial intervention and disclosure rather than as a judicial finding against the electoral commission.
A New Electoral Law Meets Its First Major Campaign Cycle
The 2027 elections will be conducted under a new Electoral Act.
The law introduced changes affecting party administration, candidate nomination, campaign spending, membership registers and other electoral processes.
INEC said its review of the political-party regulations was necessary because the new legislation had changed the legal and operational environment.
Political parties are consequently preparing for an election in which compliance requirements differ in several respects from the previous electoral cycle.
One important change concerns the method of selecting candidates.
The new framework provides for direct primaries and consensus as the specified models for party nominations, replacing the indirect-primary option contained in the previous framework.
The law also requires parties to maintain and submit membership registers and imposes consequences for non-compliance with specified requirements.
The result is a more detailed regulatory environment in which political parties have to manage not only electoral competition but also documentary and financial compliance.
INEC's Need for Operational Clarity
INEC has said that it wants to reduce pre-election disputes by improving the clarity of its rules.
In its review of political-party regulations, the commission identified previous problems involving membership disputes, party primaries and financial disclosures.
The commission said that addressing such matters before the election is part of its preparations for 2027.
The political-donation case touches directly on that objective.
If contribution limits exist, parties and candidates need to know them.
If the limits have not yet been prescribed, the legal framework governing INEC's discretion becomes relevant.
If limits exist but have not been publicly communicated, questions arise about how parties and donors are expected to comply.
These are legal and administrative questions that the Federal High Court will consider.
The Importance of Timing
The timing of the lawsuit gives the case additional significance.
The presidential and National Assembly campaign period is scheduled to begin on September 23.
That means political parties are preparing to move into a phase involving increased public expenditure.
The campaign period will also create a larger volume of political advertising and mobilisation activity.
Any clarification from INEC or the courts concerning political donations could therefore have practical consequences for parties, candidates and donors during the campaign period.
At the same time, the lawsuit does not automatically suspend the electoral timetable.
INEC remains responsible for implementing the election schedule unless a court or other lawful authority directs otherwise.
Parties Prepare Their Campaign Structures
Political parties have already begun organising campaign structures in anticipation of the formal campaign period.
The All Progressives Congress, for example, has inaugurated campaign structures in states including Ogun and directed campaign officials to begin grassroots mobilisation.
The party has publicly described its intended campaign approach as focused on its record and policy achievements.
Other parties have also been establishing campaign offices and announcing their approaches to the election.
The Allied Peoples Movement has begun election-related activities around its presidential campaign, while other parties have been organising their national structures and public messaging.
The increasing campaign activity makes financial reporting and spending oversight more relevant because campaign organisations will begin deploying resources at a greater scale.
The Broader Question of Electoral Accountability
Campaign finance is one part of electoral accountability.
Other parts include voter registration, candidate nomination, ballot security, polling procedures, result management, dispute resolution and election observation.
INEC has also identified the integrity of the voter register as an important component of the 2027 process.
The commission previously said it intended to conduct a voter revalidation exercise to address issues such as duplicate registrations, records relating to deceased voters, registration by non-citizens and incomplete or inaccurate information.
The commission's responsibilities therefore extend from the pre-election period through polling and result declaration.
Political-finance oversight sits within that wider institutional responsibility.
The Voter's Interest in Campaign Finance
For voters, campaign finance can provide information about the political environment in which candidates operate.
Knowing the applicable rules can help distinguish lawful campaign expenditure from spending that may require regulatory scrutiny.
Financial disclosure can also provide information about the institutional structures supporting political parties.
However, the precise extent of public disclosure depends on what the law requires and what regulatory authorities publish.
That is why SERAP is asking the court to clarify the information INEC is required to make available.
The lawsuit does not ask voters to support or reject a particular party.
Instead, it raises a procedural question about how election financing is regulated and disclosed.
What Happens Next
The immediate next step is for the Federal High Court to deal with SERAP's suit.
The organisation is seeking orders of mandamus compelling INEC to disclose the requested information.
The court will determine whether the legal requirements for the requested orders have been established.
INEC will have the opportunity to respond through the judicial process.
The outcome could clarify the commission's obligations under Section 91 and related provisions of the Electoral Act 2026.
If the court grants some or all of the requested reliefs, INEC could be required to provide information concerning contribution limits, monitoring procedures and party financial records.
If the court declines the reliefs, the legal position will depend on the reasoning contained in the judgment.
Until then, the allegations and claims in the lawsuit remain matters before the court.
The Campaign Finance Rules in Perspective
The new law establishes numerical spending ceilings for candidates at different levels.
Presidential candidates face a ₦10 billion spending ceiling.
Governorship candidates face a ₦3 billion ceiling.
Senate candidates face a ₦500 million ceiling.
House of Representatives candidates face a ₦250 million ceiling.
State Assembly candidates face a ₦100 million ceiling.
Lower-level electoral contests have their own statutory limits.
These figures provide one part of the legal framework.
The separate question of individual political contributions is at the heart of SERAP's lawsuit.
That distinction means the current debate is not simply about how much candidates can spend.
It is also about how much individuals can contribute, what information must be disclosed, how sources of money are documented and how regulators enforce the rules.
A Test of the New Framework
The 2027 election will provide the first major national test of the Electoral Act 2026.
The legislation was introduced with provisions covering several aspects of the electoral process.
INEC has subsequently revised its party regulations to reflect the new law.
The political-donation lawsuit now places one aspect of that framework before the judiciary.
The case could therefore contribute to the emerging interpretation of the new electoral legislation, depending on how the court handles the issues raised.
It also demonstrates that electoral regulation does not end with the publication of candidate lists.
Political parties, candidates, regulators, civil-society organisations and voters remain involved in different parts of the process until election day.
Election Preparations Continue
Despite the legal dispute over political donations, preparations for the 2027 elections continue.
INEC has published the candidate lists and election timetable.
The commission's published schedule provides for the presidential and National Assembly election on February 20, 2027 and the governorship and State House of Assembly election on March 6, 2027.
The campaign timetable provides for presidential and National Assembly campaigns to commence on September 23, while campaigns for governorship and State Assembly contests are scheduled for a later date under the same electoral calendar.
Political parties are therefore moving from the organisational phase into increasingly visible public campaigning.
The legal framework governing campaign expenditure and political contributions will operate alongside that process.
Why the Court's Decision Could Matter
The immediate issue before the Federal High Court is whether INEC should disclose the information requested by SERAP.
But the case also illustrates a broader issue in electoral administration: the difference between having rules and making those rules operational and publicly understandable.
A statutory provision can establish a regulator's authority.
Regulations can provide procedures.
Political parties can have financial obligations.
Yet questions can still arise over what the applicable limits are, how they are communicated and how compliance is monitored.
Those questions become more significant when an election campaign is approaching.
The court's eventual decision will therefore be watched by organisations interested in electoral transparency, political parties, candidates and other stakeholders.
Political Competition and Financial Regulation
Nigeria's 2027 election is expected to involve multiple presidential candidates and a large number of legislative contests.
INEC's published presidential list contains candidates from different political parties and political backgrounds.
The National Assembly candidate list also contains thousands of candidates competing for seats in the Senate and House of Representatives.
Such a large electoral field creates a substantial regulatory task.
Campaign-finance rules have to apply across different types of candidates and campaign organisations.
Monitoring also has to account for differences in campaign size, geography, media strategy and fundraising structures.
The legal framework therefore needs to be interpreted consistently.
The Road to 2027
With the campaign period approaching, political finance is becoming one of the issues surrounding Nigeria's electoral preparations.
SERAP's lawsuit has brought the question of political-donation limits before the Federal High Court.
INEC has already established spending ceilings under the Electoral Act 2026 and has been reviewing its regulations for political parties.
The commission's task now includes implementing the legal framework while parties begin their public campaigns.
The courts, meanwhile, remain available to determine disputes over the interpretation and application of electoral law.
The 2027 election timetable continues to move forward.
Candidates have been published.
Political parties are organising their campaign structures.
The formal campaign period is approaching.
And questions about the movement of money through the political system are now part of the legal conversation surrounding the election.
For SERAP, the immediate objective is disclosure of information concerning political contributions, campaign-finance monitoring and party financial records.
For INEC, the matter presents another test of its regulatory responsibilities under the new Electoral Act.
For the Federal High Court, the task will be to determine the legal questions raised by the suit and decide whether the requested orders should be granted.
For the wider electoral process, the case places attention on a part of the 2027 contest that does not appear on the ballot paper but forms part of the infrastructure surrounding elections: how political organisations raise, report and spend money.
As the September 23 campaign commencement date approaches, that regulatory question is moving from the background of electoral preparations into the centre of a live legal proceeding.
The final position will depend on the court's determination and on any subsequent actions taken by INEC under the Electoral Act 2026.
Until then, the political-finance debate remains focused on the rules, their disclosure and the mechanisms available for enforcing them as Nigeria moves toward the 2027 general elections.
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