In partnership with the Council on Foundations, ICNL maintains reports on thirty-four countries that help U.S grantmakers undertake equivalency determinations for foreign grantees. The reports in this series describe the legal frameworks for nonprofit organizations and provide translations of relevant legislative provisions.

Although Nigeria does not have a formal philanthropic sector, giving is an important pillar of society. The environment for philanthropic giving is generally supportive, with few restrictions. This report explores the current state of laws and regulations affecting philanthropy, unpacking the history, and the present-day legal environment. It is accompanied by supplemental materials to provide more context on civil society and philanthropy in Nigeria.