Joining Together on Legal Reform
January 1, 2023
Until recently, Nigerian civil society organizations (CSOs) were grouped with casinos, real estate agents, and gemstone dealers as institutions highly vulnerable to infusions of “dirty money” and funds intended for terrorists. But this changed in May 2022, when the Nigerian president signed two new laws removing CSOs from the high-risk category. The reform resulted from six years of skillful advocacy by Nigerian organizations, with technical support from ECNL, ICNL, and our partner HSC.
Defending the Right to Protest
October 28, 2022
In Defending the Right to Protest: Resisting Government Crackdowns on Nonviolent Demonstrators, ICNL provides an overview of critical threats to peaceful protest worldwide and shares important tools that civil society can use to defend and advance the right to protest.
Localization and Civic Space
May 3, 2022
Localization—giving local partners more control and ownership of development initiatives—is a priority for the international development community. Local civil society organizations (CSOs) that can lead, design, and implement effective projects are indispensable to this agenda. This, in turn, is predicated on the existence of an enabling environment for civil society.
FATF Standards and Their Misuse in Africa
October 8, 2021
This ECNL and ICNL briefer, gives an introduction to FATF, why its standards matter for civil society in Africa, and how nonprofits can take action to address over-regulations that the governments justify on the basis of addressing money laundering/terrorism financing threats.
Nigeria’s COVID Regulations and Civic Space
July 13, 2021
This ICNL briefer outlines the civic space implications of Nigeria’s Coronavirus Disease (COVID-19) Health Protection Regulations 2021, including an analysis of provisions that may fail to meet applicable human rights standards governing pandemics.
The Human Rights Implications of Nigeria’s Twitter Ban
June 14, 2021
On June 4, 2021, Nigeria’s government suspended Twitter. While it is unclear which law the suspension stems from; nonetheless, the Attorney General and Minister of Justice have threatened to prosecute offenders who violate the directive. These developments raise several concerns from a human rights standpoint. This ICNL briefer explores these issues, looking at regional and international laws and best practices.
Companies and Allied Matters Act 2020
November 25, 2020
COMPANIES AND ALLIED MATTERS ACT , 2019 Arrangement of Sections Section: 1 PART A – CORPORATE AFFAIRS COMMISSION Establishment of the Corporate Affairs Commission. 2 […]
Infographic: Laws Affecting Philanthropic Giving in Nigeria
August 1, 2018
A wide array of laws regulate philanthropic giving in Nigeria. This infographic provides an overview of 10 key pieces of legislation that philanthropists need to be aware of.
Factsheet: NGO Bills Proposed in Nigeria Between 2015-17
August 1, 2018
Between 2015 and the beginning of 2017, legislators in the Senate and House of Representatives proposed five Bills whose provisions impact the regulation of philanthropic and civil society space in Nigeria.
FAQ: Nigeria’s Tax Law for NGOs
August 1, 2018
This FAQ answers some of the most common questions about tax obligations for NGOs in Nigeria.
Infographic: Government Supervision of NGOs in Nigeria
August 1, 2018
Four statutory agencies of government supervise the activities of non-governmental organizations in Nigeria. This infographic provides an overview of their functions and the scope of their authority.
Nigeria Philanthropy Law
August 1, 2018
Although Nigeria does not have a formal philanthropic sector and can boast of only a few well-known philanthropists, giving is an important pillar of society.
Terrorism Prevention Act
June 5, 2017
TERRORISM (PREVENTION) ACT, 2011 ARRANGEMENT OF SECTIONS SECTION: 1. Prohibition of Acts of Terrorism. 2. Proscribed organization. 3. Terrorist Meetings. 4. Support for Terrorism. 5. […]
ICNL Launches Philanthropy Law Reports
March 27, 2017
The International Center for Not-for-Profit Law (ICNL) is pleased to announce the launch of the Philanthropy Law Reports. Reports are currently available for India, China, the United Arab Emirates, Kuwait, Saudi Arabia, Qatar, Ethiopia, Nigeria, and South Africa.
Enabling Environment National Assessment
January 1, 2017
The Enabling Environment National Assessment (EENA) is an action-oriented research tool designed to assess the legal, regulatory and policy environment for civil society.
Country Statement from Nigeria: London Anti-Corruption Summit
December 17, 2016
!1! 12TH MAY, 2016 COUNTRY STATEMENT FROM NIGERIA LONDON ANTI-CORRUPTION SUMMIT !!EXPOSING!CORRUPTION!!!(A)!Beneficial!Ownership!Transparency!!I. Nigeria!is! committed! to!establishing!a!public! central! register! of! company!beneficial! ownership!information.!(The! President! of! Nigeria!has!presented! a! draft! […]
Bill to Provide for the Establishment of a Non-Governmental Organisations Regulatory Commission
December 9, 2016
Nigeria_regcomm.pdf
Criminal Code Act, Chapter 77
July 7, 2016
Constitution of Nigeria Court of Appeal High Courts Home Page Law Reporting Laws of the Federation of Nigeria Legal Education Q&A Supreme Court Jobs at […]
Federal Inland Revenue Service (Establishment) Act
July 7, 2016
FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT, 2007ARRANGEMENT OF SECTIONSSECTION:PART I- ESTABLISHMENT OF THE FEDERAL INLAND REVENUE SERVICE AND ITS MANAGEMENT BOARD, ETC.I.Establishment of the Federal […]
National Planning Commission Act
July 7, 2016
1 National Planning Commission Act Arrangement of Sections Section 1. Establishment of the National Planning Commission 2. Objectives of the Commission 3. Membership of the […]
Personal Income Tax Act No. 104
July 7, 2016
1 National Planning Commission Act Arrangement of Sections Section 1. Establishment of the National Planning Commission 2. Objectives of the Commission 3. Membership of the […]
Taxes and Levies (Approved List for Collection) Act
July 7, 2016
1 National Planning Commission Act Arrangement of Sections Section 1. Establishment of the National Planning Commission 2. Objectives of the Commission 3. Membership of the […]
Value Added Tax Act No. 102
July 7, 2016
1 National Planning Commission Act Arrangement of Sections Section 1. Establishment of the National Planning Commission 2. Objectives of the Commission 3. Membership of the […]
Value Added Tax (Amendment) Act
July 7, 2016
.AI ISS 'vf RitA NG£MliINT lOf,,-S4:;t'ffIUNS l.l. ~meridmCIlt.t)MctNoJ 1l02l6f'J993. . 22. (lUeoerltlamcddmchts. n 'vflmeddmollb6fseotiow4 . . 14. /~moddmont6fseotiori $0. ~5.'Almoddmollb6fsetitiori $OA (l6. 'Almoridmollb6fsetitiorf IM. ·'7. […]
Freedom of Information Act
December 10, 2015
An Act to make public records and information more freely available, provide for public access to public records and information, protect public records and information […]
Latest ICNL Publication Explores Civil Society Challenges in Africa
January 12, 2015
PUBLISHED: JANUARY 12, 2015 What impact has a foreign funding cap had on HIV/AIDS groups in Ethiopia? How can the right to peaceful assembly be […]
The Roles of Civil Society Organizations in the Extractive Industries Transparency Initiative in Nigeria
December 1, 2014
For optimal readability, we highly recommend downloading the document PDF, which you can do below.
Same Sex Marriage Act
February 6, 2014
SAME SEX MARRIAGE (PROHIBITION) ACT, 2013 A BILL FOR An Act to prohibit a marriage contract or civil union entered into between persons of same […]
Terrorism Prevention Prescription Order Notice
September 19, 2013
TERRORISM PREVENTION ACT, (No. 10, 2011) (As Amended) TERRORISM (PREVENTION) (PROSCRIPTION ORDER) NOTICE, 2013 ORDER DECLARING THE ACTIVITIES OF ‘JAMAATU AHLIS-SUNNA LIDDAAWATI WAL JHAD AND […]
Role of National Financial Intelligence Unit
May 22, 2013
NFIU/DIRECTOR/CCOB -1/AUGUST/2012 1 WELCOME ADDRESS DELIVERED BY JULIET IBEKAKU, DIRECTOR, NIGERIAN FINANCIAL INTELLIGENCE UNIT (NFIU) AT THE CHIEF COMPLIANCE OFFICERS OF BANKS MEETING . ABUJA, […]
National Emergency Management Act
November 5, 2012
NATIONAL EMERGENCY MANAGEMENT AGENCY (ESTABLISHMENT, ETC.) ACT 1999 An Act to establish a National Emergency Management 1999 No. 12 Agency which shall be charged with […]
Capital Transfer Tax Act
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Constitution (Excerpts)
December 1, 2011
Constitution of the Federal Republic of Nigeria 1999 We the people of the Federal Republic of Nigeria Having firmly and solemnly resolve, to live in […]
The Registered Trustees of Igbo Community in Oyo State v. Cyril Akabueze
December 1, 2011
THE REGISTERED TRUSTEES OF IGBO COMMUNITY, OYO STATE v. CYRIL AKABUEZE AND TWO OTHERS HIGH COURT IBADAN OYO STATE 1/568/96 J.O. IGE, J. Friday, 30 […]
Companies and Allied Matters Act
December 1, 2011
COMPANIES AND ALLIED MATTERS ACT An Act to establish the Corporate Affairs Commission, provide for the Incorporation of companies and incidental matters, registration of business […]
Companies and Allied Matters Act (Excerpts)
December 1, 2011
COMPANIES AND ALLIED MATTERS ACT 1990 (excerpts) PART 11 INCORPORATION OF COMPANIES AND INCIDENTAL MATTERS CHAPTER 1 – FORMATION OF COMPANY Right to form a […]
Public Order Act (1979)
December 1, 2011
PUBLIC ORDER ACT 1979 (NIGERIA) Arrangement of sections 1. Power to regulate assemblies, meetings and processions 2. Power to stop assemblies, meetings and processions 3. […]
Companies Income Tax Act (Excerpts)
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Criminal Code (Excerpt)
December 1, 2011
Federal Republic of Nigeria Criminal Code CHAPTER 9-Unlawful Societies 62. (1) A society includes any combination of ten or more persons whet her the society […]
Law on Customs, Excise Tariff, Etc. (consolidation)
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Osawe vs. Registrar of Trade Unions 1984
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Law on Co-operative Societies
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Tax Survey
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Law on Trade Unions
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
Value Added Tax Decree
December 1, 2011
This document has been provided by the International Center for Not-for-Profit Law (ICNL). ICNL is the leading source for information on th e legal environment […]
UN Human Rights Council passes resolution on Freedom of Assembly and Association
September 30, 2010
PUBLISHED: SEPTEMBER 30, 2010 The International Center for Not-for-Profit Law (ICNL) and CIVICUS are pleased to announce that on September 30, 2010, the United Nations […]
Discriminatory Property Inheritance Under Customary Law in Nigeria: NGOs to the Rescue
April 1, 2008
The International Journal of Not-for-Profit Law Volume 10, Issue 2, April 2008 Reginald Akujobi Onuoha1 1.0 INTRODUCTION The patterns of inheritance and succession,2 particularly under […]
Civil Society and Electoral Mandate Protection in Southeastern Nigeria
December 1, 2006
The International Journal of Not-for-Profit Law Volume 9, Issue 1, December 2006 B. U. Nwosu1 The lack of accountability on the part of elected officeholders […]
Curbing State Interference in Workers’ Freedom of Association in Nigeria
August 1, 2006
The International Journal of Not-for-Profit Law Volume 8, Issue 4, August 2006 By Ovunda V.C. Okene1 From the time that trade unions first emerged in […]
The Prohibition of Nigerian Civil Servants from Political Activities: A Necessary Derogation from Freedom of Association
September 1, 2003
The International Journal of Not-for-Profit Law Volume 6, Issue 1, September 2003 By Emeka Iheme* Historically, the civil service evolved in several advanced societies as […]
Country Reports: Sub-Saharan Africa
September 1, 2002
The International Journal of Not-for-Profit Law Volume 5, Issue 1, September 2002 Congo Human Rights NGOs Form a Federation in Congo A number of human […]
Country Reports: Sub-Saharan Africa
June 1, 2002
The International Journal of Not-for-Profit Law Volume 4, Issue 4, June 2002 Nigeria SIMPLY MISCONCEIVED A Note on the Non-Governmental Organisation (Registration, Etc.) Bill 2001 […]
Working with the Non-Profit Sector in South Africa & Working with the Non-Profit Sector in Nigeria
June 1, 2002
The International Journal of Not-for-Profit Law Volume 4, Issue 4, June 2002 By the Charities Aid Foundation / Allavida Reviewed by Karla Simon These books […]
Freedom of Association in a Nigerian Community – Old Usages, New Rules
March 1, 2002
The International Journal of Not-for-Profit Law Volume 4, Issue 2-3, March 2002 By Emeka Iheme At the dawn of the 20th Century, the Imperial Powers […]
Nigeria: Draft Code of Standard Practice for NGO
March 1, 2001
The International Journal of Not-for-Profit Law Volume 3, Issue 3, March 2001 The Transition Monitoring Group (TMG) has produced a Draft Code of Standard Practice […]