22. Is there a limit on in-kind donations to candidates?

"No individual or other entity shall donate to a candidate more than N50,000,000." Section 88 (8), Electoral Act, 202215. 

"(1) All candidates shall:  (a)  submit detailed audited returns of their campaign expenses to the Commission within six months after an election. (b) such returns shall indicate details of donations, other sources of funding, expenditure on goods, services and sundry expenses incurred for the purpose of election. 
Section 15, Guidelines and Regulations for Political Parties, 2013."

Candidates are required to report in-kind donations at their current market value - a requirement set for political parties as well. The general definition of donations or contributions includes in-kind donations. 

Considering the current Nigerian legislation, the role of candidates is misleading. Again, the Commission’s Regulations and Guidelines for Political Parties, 2022, Part 5 Section 45 (3-5) allows individuals or entities to contribute to candidates and aspirants. Whether candidates can receive donations directly from individuals and political entities or that donations must always be channelled to political parties is unclear.