Section 90: Disclosure by Political Parties.

(1) A political party shall not accept or keep in its possession any anonymous monetary or other contributions, gifts or property, from any source.
(2) A political party shall keep an account and asset book into which shall be recorded –
(a) all monetary and other forms of contributions received by the party; and
(b) the name and address of any person or entity that contributes any money or asset which exceeds N1,000,000.
(3) A political party shall not accept any monetary or other contribution which is more than N50,000,000 unless it can identify the source of the money or other contribution to the Commission.
(4) A political party sponsoring the election of a candidate shall, within three months after the announcement of the results of the election, file a report of the contributions made by individuals and entities to the Commission.