Political Finance Database

88. Offences in relation to finances of a political party

(1) A Political Party that -

(a) holds or possesses any fund outside Nigeria in contravention of section 91(3)(a) of this Act commits an offence and forfeits the funds or assets purchased with such funds to the Commission and on conviction is liable to a fine of not less than N500,OOO.OO;

(b) retains any fund or other asset remitted to it from outside Nigeria in contravention of section 91(3)(b) of this Act commits an offence and forfeits the funds or assets to the Commission and on conviction is liable to a fine of not less than N 500,000.00.

91.Limitation on election expenses

[…]

(3) The maximum election expenses to be incurred by a candidate at a Governorship election shall be W200,000,000.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

Section 38(2) of Comapnies and Allied Matters Act 2004 says “A company shall not have or exercise power either directly or indirectly to make a donation or gift of any of its property or funds to a political party or political association, or for any political purpose; and if any company, in breach of this subsection makes any donation or gift of its property to a political party, or political association, or for any political purpose, the officers in default and any member who voted for the breach shall be jointly and severally liable to refund to the company the sum or value of the donation or gift and in addition, the company and every such officer or member shall be guilty of an offence and liable to a fine  equal to the amount or value of the donation or gift.”04

91. Limitation on election expenses

[…]

(9) An individual or other entity shall not donate more than 1, 000,000 NGN to any candidate.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

ii) Funding Limits

Political Parties may obtain funds for their operations from the following only:

a) membership fee;

b) income generated by property owned by political party;

c) profit from the income of the enterprises owned by Political Party;

d) public funding i.e. grant from the state; and

e) contributions from legal entities and natural persons.

Political Party Finance Handbook, Independent Electoral Commission of Nigeria (INEC), March 2005, available at http://www.inecnigeria.org/wp-content/uploads/2013/01/Political_Party_Finance_Handbook.pdf accessed February 2018.

Companies and Allied Matters Act 2004

100. Campaign for election

[…]

(2) State apparatus including the media shall not be employed to the advantage or disadvantage of any political party or candidate at any election.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

90. Power to limit contribution to a political party

(1) The Commission shall have power to place limitation on the amount of money or other assets, which an individual or group of persons can contribute to a political party.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

90. Power to limit contribution to a political party

(1) The Commission shall have power to place limitation on the amount of money or other assets, which an individual or group of persons can contribute to a political party.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

91. Limitation on election expenses

[…]

(9) An individual or other entity shall not donate more than NI, 000,000 to any candidate.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

91. Limitation on election expenses

[…]

(9) An individual or other entity shall not donate more than 1, 000,000 NGN to any candidate.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

93. Disclosure by political parties

(1) A political party shall not accept or keep in its possession any anonymous monetary or other contribution, gift or property, from any source whatsoever.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

ii) Funding Limits

Political Parties may obtain funds for their operations from the following only:

a) membership fee;

b) income generated by property owned by political party;

c) profit from the income of the enterprises owned by Political Party;

d) public funding i.e. grant from the state; and

e) contributions from legal entities and natural persons.

Political Party Finance Handbook, Independent Electoral Commission of Nigeria (INEC), March 2005, available at http://www.inecnigeria.org/wp-content/uploads/2013/01/Political_Party_Finance_Handbook.pdf accessed February 2018.

100. Campaign for election

[…]

(3) Media time shall be allocated equally among the political parties or candidates at similar hours of the day.

(4) At any public electronic media, equal airtime shall be allotted to all political parties or candidates during prime times at similar hours each day, subject to the payment of appropriate fees.

(5) At any public print media, equal coverage and conspicuity shall be allotted to all political parties.

(6) A public media that contravenes subsections (3) and (4) of this section commits an offence and is liable on conviction to a maximum fine of 500,OOO NGN. in the first instance and to a maximum fine of 1,OOO,OOO NGN for subsequent conviction.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

100. Campaign for election

[…]

(3) Media time shall be allocated equally among the political parties or candidates at similar hours of the day.

(4) At any public electronic media, equal airtime shall be allotted to all political parties or candidates during prime times at similar hours each day, subject to the payment of appropriate fees.

(5) At any public print media, equal coverage and conspicuity shall be allotted to all political parties.

(6) A public media that contravenes subsections (3) and (4) of this section commits an offence and is liable on conviction to a maximum fine of 500,OOO NGN. in the first instance and to a maximum fine of 1,OOO,OOO NGN for subsequent conviction.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

100. Campaign for election

[…]

(3) Media time shall be allocated equally among the political parties or candidates at similar hours of the day.

(4) At any public electronic media, equal airtime shall be allotted to all political parties or candidates during prime times at similar hours each day, subject to the payment of appropriate fees.

(5) At any public print media, equal coverage and conspicuity shall be allotted to all political parties.

(6) A public media that contravenes subsections (3) and (4) of this section commits an offence and is liable on conviction to a maximum fine of 500,OOO NGN. in the first instance and to a maximum fine of 1,OOO,OOO NGN for subsequent conviction.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

130. Undue influence

A person who-

(a) corruptly by himself or by any other person at any time after the date of an election has been announced, directly or indirectly gives or provides or pays money to or for any person for the purpose of corruptly influencing that person or any other person to vote or refrain from voting at such election, or on account of such person or any other person having voted or refrained from voting at such election; or

(b) being a voter, corruptly accepts or takes money or any other inducement during any of the period stated in paragraph (a) of this section, commits an offence and is liable on conviction to a fine of 1OO,OOO NGN or imprisonment for a term of 12 months or both.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

92. Election expenses of political parties

[…]

(7) Apolitical party that incurs election expenses beyond the limit stipulated in this Act commits an offence and is liable on conviction to a maximum fine of 1,OOO,OOO.OO NGN and forfeiture to the Commission of the amount by which the expenses exceed the limit set by the Commission.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

91. Limitation on election expenses

(1) Election expenses shall not exceed the sum stipulated in subsections (2) - (7) of this section.

(2) The maximum election expenses to be incurred by a candidate at a Presidential election shall be 1,OOO,OOO,OOO NGN.

(3) The maximum election expenses to be incurred by a candidate at a Governorship election shall be 200,000,000 NGN.

(4) The maximum amount of election expenses to be incurred in respect of Senatorial seat by a candidate at an election to the National Assembly shall be 40,000,000 NGN while the seat for House of Representatives shall be 20,000,000NGN

(5) In the case of State Assembly election, the maximum amount of election expenses to be incurred shall be 10,000,000 NGN.

(6) In the case of a Chairmanship election to an Area Council, the maximum amount of election expresses to be incurred shall be ten million naira 10,000,000 NGN.

(7) In the case of Councillorship election to an Area Council, the maximum amount of election expenses to be incurred shall be one million naira 1, 000,000 NGN.

(8) In determining the total expenditure incurred in relation to the candidature of any person at any election no account shall be taken of

(a) any deposit made by the candidate on his nomination in compliance with the law;

(b) any expenditure incurred before the notification of the date fixed for the election with respect to services rendered or materials supplied before such notification; or

(c) political party expenses in respect of the candidate standing for a particular election.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

91. Limitation on election expenses

(1) Election expenses shall not exceed the sum stipulated in subsections (2) - (7) of this section.

(2) The maximum election expenses to be incurred by a candidate at a Presidential election shall be 1,OOO,OOO,OOO NGN.

(3) The maximum election expenses to be incurred by a candidate at a Governorship election shall be 200,000,000 NGN.

(4) The maximum amount of election expenses to be incurred in respect of Senatorial seat by a candidate at an election to the National Assembly shall be 40,000,000 NGN while the seat for House of Representatives shall be 20,000,000 NGN

(5) In the case of State Assembly election, the maximum amount of election expenses to be incurred shall be 10,000,000 NGN.

(6) In the case of a Chairmanship election to an Area Council, the maximum amount of election expresses to be incurred shall be ten million naira 10,000,000 NGN. (7) In the case of Councillorship election to an Area Council, the maximum amount of election expenses to be incurred shall be one million naira 1, 000,000 NGN. (8) In determining the total expenditure incurred in relation to the candidature of any person at any election no account shall be taken of

(a) any deposit made by the candidate on his nomination in compliance with the law;

(b) any expenditure incurred before the notification of the date fixed for the election with respect to services rendered or materials supplied before such notification; or

(c) political party expenses in respect of the candidate standing for a particular election.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

89. Period to be covered by annual statement

(1) A political party shall submit to the Commission a detailed annual statement of assets and liabilities and analysis of its sources of funds and other assets, together with statement of its expenditure in such a form as the Commission may from time to time require.

(2) The statement of assets and liabilities referred to in subsection (1) of this section shall be in respect of the period 1st January to 31st December in each year, and that in the year which this Act comes into operation, it shall be for the period beginning with the registration of such party and ending on the following 31st December.

(3) A political party shall grant to any officer authorized in writing by the Commission, access to examine the records and audited accounts kept by the political party in accordance with the provisions of this Act and the political party shall give to the officer all such information as may be requested in relation to all contributions received by or on behalf of the party.

(4) The Commission shall publish the report on such examinations and audit in 3 National Newspapers.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

92.Election expenses of political parties

[…]

(3) Election expenses of a political party shall be submitted to the Commission in a separate audited return within 6 months after an election and such return shall be signed by the political party's auditors and counter-signed by the Chairman of the party and be supported by a sworn affidavit by the signatories as to the correctness of its contents.

93. Disclosure by political parties

(4) A political party sponsoring the election of a candidate shall, within 3 months after the announcement of the results of the election, file a report of the contributions made by individuals and entities to the Commission.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

Independent National Electoral Commission Guidelines and Regulations for Political Parties 2013

89. Period to be covered by annual statement

[…]

(4) The Commission shall publish the report on such examinations and audit in 3 National Newspapers.

92. Election expenses of political parties

[…]

(8) The Commission shall make available for public inspection during regular business hours at its Headquarters and State offices the audit returns of the political parties required by subsection (3) of this section which shall include the names, addresses, occupation, and amount contributed by each contributor to a party.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

92. Election expenses of political parties

[…]

(8) The Commission shall make available for public inspection during regular business hours at its Headquarters and State offices the audit returns of the political parties required by subsection (3) of this section which shall include the names, addresses, occupation, and amount contributed by each contributor to a party.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

92. Election expenses of political parties

[…]

(8) The Commission shall make available for public inspection during regular business hours at its Headquarters and State offices the audit returns of the political parties required by subsection (3) of this section which shall include the names, addresses, occupation, and amount contributed by each contributor to a party.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

92. Election expenses of political parties

(1) For the purposes of an election, "election expenses" means expenses incurred by a political party within the period from the date notice is given by the Commission to conduct an election up to and including, the polling day in respect of the particular election.

(2) Election expenses incurred by a political party for the management or the conduct of an election shall be determined by the Commission in consultation with the political parties.

(3) Election expenses of a political party shall be submitted to the Commission in a separate audited return within 6 months after an election and such return shall be signed by the political party's auditors and counter-signed by the Chairman of the party and be supported by a sworn affidavit by the signatories as to the correctness of its contents.

(4) A political party which contravenes subsection (3) of this section commits an offence and is liable on conviction to a maximum fine of Nl,OOO,OOOand in the case of failure to submit an accurate audited return within the stipulated period, the court may impose a maximum penalty of N200,OOOper day on any party for the period after the return was due until it is submitted to the Commission.

(5) The return referred to in subsection (3) of this section shall show the amount of money expended by or on behalf of the party on election expenses, the items of expenditure and commercial value of goods and services received for election purposes.

(6) The political party shall cause the return submitted to the Commission pursuant to subsection (5) of this section to be published in at least 2 National Newspapers.

(7) Apolitical party that incurs election expenses beyond the limit stipulated in this Act commits an offence and is liable on conviction to a maximum fine of Nl,OOO,OOO.OOand forfeiture to the Commission of the amount by which the expenses exceed the limit set by the Commission.

(8) The Commission shall make available for public inspection during regular business hours at its Headquarters and State offices the audit returns of the political parties required by subsection (3) of this section which shall include the names, addresses, occupation, and amount contributed by each contributor to a party.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

89. Period to be covered by annual statement

(1) A political party shall submit to the Commission a detailed annual statement of assets and liabilities and analysis of its sources of funds and other assets, together with statement of its expenditure in such a form as the Commission may from time to time require.

92.Election expenses of political parties

[…]

(3) Election expenses of a political party shall be submitted to the Commission in a separate audited return within 6 months after an election and such return shall be signed by the political party's auditors and counter-signed by the Chairman of the party and be supported by a sworn affidavit by the signatories as to the correctness of its contents.

93. Disclosure by political parties

(4) A political party sponsoring the election of a candidate shall, within 3 months after the announcement of the results of the election, file a report of the contributions made by individuals and entities to the Commission.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

89. Period to be covered by annual statement

[…]

(3) A political party shall grant to any officer authorized in writing by the Commission, access to examine the records and audited accounts kept by the political party in accordance with the provisions of this Act and the political party shall give to the officer all such information as may be requested in relation to all contributions received by or on behalf of the party.

(4) The Commission shall publish the report on such examinations and audit in 3 National Newspapers.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

90. Power to limit contribution to a political party

(1) The Commission shall have power to place limitation on the amount of money or other assets, which an individual or group of persons can contribute to a political party.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.

88. Offences in relation to finances of a political party

(1) A Political Party that

(a) holds or possesses any fund outside Nigeria in contravention of section 91(3)(a) of this Act commits an offence and forfeits the funds or assets purchased with such funds to the Commission and on conviction is liable to a fine of not less than 500,OOO.OO NGN;

(b) retains any fund or other asset remitted to it from outside Nigeria in contravention of section 91(3)(b) of this Act commits an offence and forfeits the funds or assets to the Commission and on conviction is liable to a fine of not less than 500,000.00 NGN.

91. Limitation on election expenses

[…]

(9) An individual or other entity shall not donate more than 1, 000,000 NGN to any candidate.

(10) A candidate who knowingly acts in contravention of this section commits an offence and on conviction is liable in the case of -

(a) Presidential election, to a maximum fme of 1,OOO,OOO.OO NGN or imprisonment for a term of 12 months or both;

(b) a Governorship election to a fme of 800,000.00 NGN or imprisonment for a term of 9 months or both;

(c) Senatorial election in the National Assembly election to a fme of 600,000.00 NGN or imprisonment for a term of 6 months or both;

(d) House of Representatives election in the National Assembly election, to a fine of 500,OOO.OO NGN or imprisonment for a term of 5 months or both;

(e) a State House of Assembly election to a fine of 300,OOO.00 NGN or imprisonment for a term of 3 months or both;

(f) in the case of Chairmanship election, to a fine of 300,000.OO NGN or imprisonment for a term of 3 months or both; and

(g) Councillorship election, to a fme of 1OO,OOO.OO NGN or imprisonment for a tern of one month or both.

(11) An individual who knowingly acts in contravention of subsection (9) shall, on conviction, be liable to a maximum fine of 500, 000.00 NGN or imprisonment for a term of 9 months or both.

(12) An accountant who falsifies, conspires or aids a candidate to forge or falsify a document relating to his expenditure at an election or receipt or donation for the election or in any way aids and abets the breach of the provision of this section of this Act commits an offence and is liable on conviction for imprisonment for a term of 10 years.

92. Election expenses of political parties

[…]

(7) Apolitical party that incurs election expenses beyond the limit stipulated in this Act commits an offence and is liable on conviction to a maximum fine of 1,OOO,OOO.OO NGN and forfeiture to the Commission of the amount by which the expenses exceed the limit set by the Commission.

130. Undue influence

A person who -

(a) corruptly by himself or by any other person at any time after the date of an election has been announced, directly or indirectly gives or provides or pays money to or for any person for the purpose of corruptly influencing that person or any other person to vote or refrain from voting at such election, or on account of such person or any other person having voted or refrained from voting at such election; or

(b) being a voter, corruptly accepts or takes money or any other inducement during any of the period stated in paragraph (a) of this section, commits an offence and is liable on conviction to a fine of 1OO,OOO NGN or imprisonment for a term of 12 months or both.

Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf  accessed February 2018.