Bowker told the Herald he supports "politicians on the political right who oppose Labour and who will play a crucial role in 2023 in removing Labour".
"I'm in the fortunate position to assist and I intend to keep doing so until this Labour Government is gone," he said.
Bowker was particularly enthusiastic about NZ First leader Winston Peters.
Bowker said Peters will be "judged very favourably in years to come for his outstanding contribution to democracy and freedom of speech in New Zealand for many years".
"Winston is a man of principle and is in a unique position to stand up to those on the left of politics who for their own subversive and some would say dishonest reasons wish to silence dissenting voices and keep us divided," he said.
Bowker took aim at New Zealanders of "means and resources" who were "happy to sit back and quietly complain from the safety of their living rooms about the atrocious state of New Zealand and the path to division and poverty Labour are leading us down".
Instead, he called on New Zealanders "with the financial resources to contribute" to "stand up proudly to the lunacy of this socialist woke bunch that are temporarily holding power in Wellington".
The donations comprised $25,000 received on October 19, 2021, and $10,000 received on December 22, 2021.
Peters would not talk about Nash's decision to refuse Bowker's donations.
Peters - who is not responsible for declaring the party's donations - told the Herald Bowker was a "friend".
"Mr Bowker is a friend of mine. He happens to believe in free speech," Peters said.
"He happens to believe in one standard of citizenship in our country and - perchance, so have I all my life," he said.
Peters has historically disagreed with the Act party's free-market philosophy. He also has a history of disputes with Act party leaders.
During the last term of Parliament, after a jibe from Act leader David Seymour about Peters' physical health, Peters shot back, "I reckon you'd last 10 seconds in the ring with me."
"There'd be three hits – you hitting me, me hitting you, and the ambulance hitting 100," Peters said.
Peters would not comment on any apparent irony over Bowker donating to both NZ First and Act on the same day.
"That's his business in a first-world democracy - that's the only irony I see," Peters said.