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Countries: Nigeria

    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.

    Nigeria

    July 19, 2018

    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! […]

    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 […]

    Money Laundering (Prohibition) Act (As Amended)

    July 7, 2016

    Nigeria_5_NigeriaMLPA2011.pdf

    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 […]

    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 […]

    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 […]