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.

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.

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.

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.

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 , 2019 Arrangement of Sections Section: 1 PART A – CORPORATE AFFAIRS COMMISSION Establishment of the Corporate Affairs Commission. 2 […]

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.

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.

This FAQ answers some of the most common questions about tax obligations for NGOs in Nigeria.

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.

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, 2011 ARRANGEMENT OF SECTIONS SECTION: 1. Prohibition of Acts of Terrorism. 2. Proscribed organization. 3. Terrorist Meetings. 4. Support for Terrorism. 5. […]

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.

The Enabling Environment National Assessment (EENA) is an action-oriented research tool designed to assess the legal, regulatory  and policy environment for civil society.

!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! […]

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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, 2007ARRANGEMENT OF SECTIONSSECTION:PART I- ESTABLISHMENT OF THE FEDERAL INLAND REVENUE SERVICE AND ITS MANAGEMENT BOARD, ETC.I.Establishment of the Federal […]

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 […]

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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 […]

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 […]

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 […]

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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 […]

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 […]

For optimal readability, we highly recommend downloading the document PDF, which you can do below.

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 […]

PUBLISHED: JANUARY 15, 2014 Sweeping legislation signed into law in Nigeria last week threatens the rights to freedom of assembly and of association for LGBT […]

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 […]

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 AGENCY (ESTABLISHMENT, ETC.) ACT 1999 An Act to establish a National Emergency Management 1999 No. 12 Agency which shall be charged with […]

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 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, 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 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 1990 (excerpts) PART 11 INCORPORATION OF COMPANIES AND INCIDENTAL MATTERS CHAPTER 1 – FORMATION OF COMPANY Right to form a […]

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. […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 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 […]

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 […]

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  […]

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 […]

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 […]

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 […]