Africa Institute for Charity -AIC.

03/12/2025

FOR IMMEDIATE RELEASE

AIC Declares Disability Inclusion as the Bedrock of Continental Progress on 2025 International Day of Persons with Disabilities.

LAGOS, December 3, 2025 - Cofounder of the Africa Institute for Charity (AIC), today issued a
statement commemorating the International Day of Persons with Disabilities, aligning with the 2025 United Nations theme: “Fostering disability inclusive societies for advancing social progress.”

The executive vice President of AIC, Mrs Shalom John, positioned the full inclusion of persons with disabilities not as a stand alone goal, but as the fundamental catalyst for achieving broader social development, poverty eradication, and productive employment across Africa . She emphasized that the continent’s progress is inextricably linked to dismantling the barriers - physical, digital, and attitudinal - that exclude an estimated 1.3 billion people globally from equal participation .

In a statement made available to journalists in Lagos, the AIC vice president opined that, “True social progress is impossible when a significant portion of our society is sidelined. At the Africa Institute for Charity, we see the drive, innovation, and leadership within the disability community not as a resource to be tapped, but as the essential engine for building a more just and equitable Africa. Inclusion is the ultimate measure of our development.”

Aligning Vision with Global Action,
the statement connects the institute’s foundational mission with the 2025 global call to action. The AIC, described as a premier institution for nonprofit leadership and capacity building in Africa, was founded on the vision of an ‘Africa United in Charity’ . The “tripod pillar” framework for the institute - Robust Strategy, Result-Oriented Programmes, and Enhanced Relationship, provides a direct pathway to operationalize the UN’s inclusion theme .

To translate this commitment into action, the AIC outlined the following strategic priorities:

"Leadership & Advocacy: Championing policies that move beyond basic accommodation to ensure persons with disabilities are agents and beneficiaries of all social and economic development programs . This includes advocating for the principles enshrined in the 'Doha Political Declaration', which reaffirms that sustainable development cannot be achieved without full inclusion.

Capacity Building:
Leveraging its role as a continental center for nonprofit education to equip organizations with the tools for accessible design, inclusive employment practices, and authentic community engagement.
This ensures charities and NGOs lead by example in building inclusive societies.

Economic Inclusion:
Promoting models that bridge the gap to decent work and entrepreneurship, addressing the current overrepresentation of persons with disabilities in the informal sector and combating employment discrimination.

Changing Narratives: Using platforms like the 'Africa Charity Watch Magazine' to spotlight stories of innovation and leadership within the disability community, challenging stereotypes and fostering a culture of respect and belonging."

A Call for Collaborative Transformation.

The statement concludes with a call to action for governments, the private sector, civil society, and international partners.

“The task ahead is to build ecosystems of opportunity,” Shalom urged. “From accessible digital platforms and inclusive workplaces to healthcare and education systems that leave no one behind, we must co-create these spaces with and for persons with disabilities. Their leadership is non-negotiable for the Africa we aspire to build.”

The Africa Institute for Charity reaffirms its commitment to this collaborative journey, dedicated to refining, improving, and strengthening the capacity of Africa’s philanthropic sector to be a driving force for a truly inclusive continent.

About Africa Institute for Charity (AIC):

The Africa Institute for Charity is the continent’s premier incorporated institution for nonprofit leadership, management, and philanthropic capacity building. Founded with a commitment to professionalism, accountability, and impact, the AIC provides research, education, and certification to empower charitable organizations across Africa. Its mission is to develop leaders of public trust for maximum impact in communities, guided by a vision of an Africa united in charity.

28/09/2025

TO CELEBRATE AFRICA INSTITUTE FOR CHARITY (AIC) THIRD ANNIVERSARY(2025), WE SHALL BE FORWARDING AN ESTABLISHMENT BILL TO THE NATIONAL ASSEMBLY FOR BETTER NONPROFIT CHARITY GOVERNANCE IN NIGERIA.

BELOW IS THE DRAFT: LAWYERS AND STAKEHOLDERS ARE FREE TO CRITIQUE, CONTRIBUTE OR ADVANCE A SUPERIOR ARGUMENT IN THE BEST INTEREST OF OUR COUNTRY- NIGERIA.

The National Charity Accountability and Impact Bill (Draft)

To be Enacted by: The National Assembly of the Federal Republic of Nigeria.

Proposed by: The Africa Institute for Charity (AIC)
Date: July 23, 2025

Preamble:
Recognizing the vital role of charitable organizations in addressing social needs, fostering development, and strengthening communities across Nigeria;
Acknowledging the importance of public trust and confidence in the integrity, transparency, and effectiveness of the charitable sector;
Concerned by the potential for mismanagement, fraud, and lack of demonstrable impact within some charitable activities;
Desiring to establish a clear, fair, and robust regulatory framework that promotes ethical practices, ensures financial accountability, mandates impact reporting, and facilitates the effective deployment of charitable resources for the public good;
This Act seeks to regulate the establishment, operation, funding, and accountability processes of Non-Profit Organizations (NPOs) and Charities operating within Nigeria, with a specific emphasis on demonstrating tangible impact.

Part I: Preliminary

1. Short Title: This Act may be cited as the National Charity Accountability and Impact Act, 2025.
2. Commencement: This Act shall come into force on (Date), or such other date as the Minister may appoint by notice in the Gazette.
3. Interpretation:
"Charity" or "Non-Profit Organization (NPO)" means any entity established within or operating substantially within Nigeria for exclusively charitable purposes as defined in Section 4, not for the profit or gain of its individual members, trustees, directors, or officers, and includes Trusts, Incorporated Trustees, Societies, and other associations registered under CAMA or specific statutes.
"Charitable Purpose" includes the relief of poverty, the advancement of education, the advancement of religion, the advancement of health, the advancement of community development, the advancement of environmental protection, the advancement of human rights, conflict resolution, and the advancement of any other purpose beneficial to the community not falling under the preceding categories as may be prescribed by Regulation.
"Commission" means the Nigerian Charity Regulatory Commission (NCRC) established under Section 5.
"Impact" means the demonstrable, measurable positive change or outcome (direct or indirect, intended or unintended) resulting from a Charity's activities on its beneficiaries, communities, or the environment it seeks to serve.
"Impact Report" means a comprehensive document detailing a Charity's activities, outputs, outcomes, and impacts, prepared according to standards prescribed by the Commission.
"Foreign Funding" means any donation, grant, or resource (monetary or in-kind) originating from outside Nigeria.
"Registrar-General" refers to the Registrar-General of the Corporate Affairs Commission (CAC).
"Minister" means the Minister responsible for Interior or such other Minister as the President may designate.
"Prescribed" means prescribed by Regulations made under this Act.
4. Application: This Act applies to all Charities operating within Nigeria, regardless of size or source of funding, except:
Religious institutions solely engaged in core religious worship and pastoral activities (though their charitable arms are covered).
Traditional community development associations operating exclusively within a single local community without soliciting external funds.
Entities specifically exempted by the Commission via Regulation based on size (micro-charities) or activity type, provided they comply with basic registration and minimal reporting requirements.

Part II: Establishment and Governance of the Nigerian Charity Regulatory Commission (NCRC)

5. Establishment of the NCRC:
There is established the Nigerian Charity Regulatory Commission (NCRC).
The NCRC shall be a body corporate with perpetual succession and a common seal.
6. Composition of the NCRC Board:
A part-time Governing Board comprising:
A Chairman appointed by the President, subject to Senate confirmation.
The Registrar-General of the CAC (or representative).
A representative of the Federal Ministry of Finance, Budget and National Planning.
A representative of the Federal Ministry of Humanitarian Affairs, Disaster Management, and Social Development.
A representative of the Economic and Financial Crimes Commission (EFCC).
A representative of the Independent Corrupt Practices Commission (ICPC).
Three (3) eminent persons with proven expertise in law, finance, development work, or charity governance appointed by the Minister.
Two (2) representatives from reputable, registered national charity umbrella organizations appointed by the Minister after consultation with the sector.
The Executive Secretary (appointed under Section 7) shall serve as Secretary to the Board.
7. Appointment of Executive Secretary:
The President shall appoint an Executive Secretary for the NCRC, subject to Senate confirmation, based on proven competence, integrity, and experience in regulation, finance, or the non-profit sector.
8. Functions of the NCRC:
Maintain a comprehensive, publicly accessible National Register of Charities.
Receive, process, and approve applications for registration and licensing of Charities.
Develop, publish, and enforce mandatory Standards of Practice covering governance, financial management, fundraising, and impact reporting.
Develop, publish, and enforce mandatory Impact Reporting Frameworks and templates.
Conduct monitoring, compliance audits, and investigations into Charity operations.
Impose sanctions for non-compliance, including fines, suspension, de-registration, and referral to law enforcement.
Provide guidance, training, and capacity-building support to Charities.
Facilitate public access to Charity information (registration details, annual returns, impact reports - subject to privacy limitations).
Review and approve applications for foreign funding by Charities, ensuring alignment with national priorities and security.
Collaborate with relevant government agencies (CAC, FIRS, EFCC, ICPC, NFIU, Security Services).
Advise the Government on policy matters relating to the charitable sector.
Undertake research on the sector.
Perform any other function necessary to achieve the objectives of this Act.
9. Funding of the NCRC: Through annual budgetary allocations, registration/renewal fees (scaled based on Charity size), fines, and grants/donations specifically designated for its operations.

Part III: Registration and Licensing of Charities:

10. Mandatory Registration & Licensing:
No entity shall operate as a Charity in Nigeria unless duly registered with the Corporate Affairs Commission (CAC) under relevant laws (e.g., CAMA 2020 for Incorporated Trustees) and licensed by the NCRC.
Existing Charities must apply for an NCRC license within 12 months of this Act's commencement.
11. Application Process:
Application to the NCRC in the prescribed form, including:
CAC registration details/certificate.
Constitution/Governing Document.
Detailed description of charitable purposes and intended activities.
Names, addresses, and credentials of Trustees/Directors/Governing Body members.
Fit and Proper declarations for all Trustees/Directors (including criminal record checks).
Initial Impact Framework outlining how the Charity intends to measure its impact.
Proposed budget and sources of funding.
Prescribed fee.
12. Assessment and Licensing:
The NCRC shall assess the application, focusing on compliance with this Act, fit and proper status of governors, clarity of purpose, feasibility of activities, and adequacy of the proposed impact framework.
The Commission may grant a license, grant a license with conditions, request further information, or refuse the application (with written reasons).
Licenses are valid for 5 years, renewable upon application demonstrating continued compliance.
13. Public Register:
The NCRC shall maintain and publish online a searchable National Register of Licensed Charities, including key details (name, registration number, purposes, contact, license status).

Part IV: Governance and Financial Accountability

14. Standards of Governance:
All Charities must adhere to prescribed Standards of Governance issued by the NCRC, covering:
Roles and responsibilities of the Governing Body.
Conflict of Interest policies and declarations.
Trustee/Director induction and training.
Frequency and conduct of meetings.
Separation of powers between governance and management.
Whistleblower protection policies.
15. Financial Management:
Charities must maintain proper accounting records in accordance with Nigerian Accounting Standards or International Financial Reporting Standards (IFRS) for SMEs as prescribed.
Implement robust internal financial controls.
Prepare Annual Financial Statements (AFS) audited by a qualified external auditor registered with the Financial Reporting Council of Nigeria (FRCN). Audit thresholds may be tiered based on income/assets.
Tiered Requirements: Reporting and audit requirements will be proportionate to the size and complexity of the Charity (based on annual income/assets).
16. Fundraising Practices:
All fundraising activities must be transparent, truthful, and not misleading.
Charities must clearly state the purpose for which funds are being raised.
Costs associated with fundraising must be reasonable and disclosed.
Specific regulations regarding public collections, online fundraising, and donor data protection will be issued by the NCRC.
17. Foreign Funding:
Charities intending to receive foreign funding must obtain prior approval from the NCRC for each significant grant/donation, demonstrating:
Alignment with registered charitable purposes.
Compatibility with national interests and security.
Clear project plan and impact measurement framework.
Adequate financial controls for the funds.
All foreign funds must be received and utilized through designated Nigerian bank accounts reported to the NCRC and relevant authorities (CBN, NFIU).
Detailed quarterly reports on the receipt and utilization of foreign funds must be submitted to the NCRC.

Part V: Impact Measurement and Reporting (Core Focus)

18. Mandatory Impact Framework:
Every Charity must develop and implement a robust Impact Measurement Framework (IMF), approved by its Governing Body, aligned with its charitable purposes, and consistent with NCRC guidelines.
The IMF must, at minimum:
Define clear, measurable objectives and intended outcomes/impacts.
Identify key performance indicators (KPIs) - output, outcome, and impact indicators.
Describe data collection methods (quantitative and qualitative).
Outline analysis and reporting processes.
Include plans for learning and adapting programs based on findings.
19. Annual Impact Report:
Every Charity must prepare and submit an Annual Impact Report (AIR) to the NCRC within 6 months of its financial year-end, alongside its AFS.
The AIR must be publicly accessible (e.g., on the Charity's website and the NCRC portal, redacting sensitive personal data).
Content of the AIR (Prescribed Template):
Executive Summary of activities and key impacts.
Overview of programs/projects undertaken.
Performance against stated objectives and KPIs from the IMF.
Quantitative data on outputs, outcomes, and impacts achieved.
Qualitative evidence (case studies, beneficiary testimonials, stories of change).
Analysis of successes, challenges, and lessons learned.
Explanation of how findings are used to inform future strategy and program improvement.
Comparison to previous years (where applicable).
Statement from the Governing Body on the report's accuracy and the Charity's impact.
20. Independent Evaluation:
Charities exceeding a prescribed annual income threshold (e.g., ₦100 million) must undergo an independent external evaluation of their impact and programs at least once every five years, the report of which must be submitted to the NCRC and made public.
21. NCRC Impact Reporting Standards: The NCRC shall develop and regularly update standardized Impact Reporting Frameworks, templates, and guidance documents suitable for different types and sizes of Charities.

Part VI: Oversight, Compliance, and Enforcement.

22. Powers of the NCRC:
Conduct scheduled and unscheduled inspections/audits of Charity records (financial, operational, impact data).
Require Charities to provide information, documents, or explanations.
Issue Compliance Notices requiring rectification of breaches within a specified timeframe.
Suspend or revoke a Charity's license for serious or persistent non-compliance.
Impose administrative fines for breaches of the Act or Regulations.
Freeze bank accounts (in extreme cases, with court approval).
Refer cases of suspected criminal activity (fraud, money laundering, terrorism financing) to the EFCC, ICPC, or other relevant law enforcement agencies.
23. Investigation Panel: The NCRC may establish independent Investigation Panels for complex cases or appeals.
24. Appeals: Decisions of the NCRC (refusal of license, suspension, revocation, fines) may be appealed to the Federal High Court within 30 days of the decision.
25. Offences and Penalties:
Operating as a Charity without an NCRC license: Fine up to ₦5,000,000 and/or imprisonment of Trustees for up to 3 years.
Knowingly providing false/misleading information to the NCRC: Fine up to ₦2,000,000 and/or imprisonment up to 2 years.
Failure to submit Annual Returns (AFS + AIR): Graduated fines (increasing with duration of default) and potential license suspension.
Misappropriation of charitable funds: Prosecution under relevant criminal laws (Theft, Fraud) with enhanced penalties.
Receiving foreign funding without approval: Fine up to twice the amount received and license revocation.
Directors/Trustees found grossly negligent or in breach of fiduciary duty may be disqualified from serving in similar roles and face personal fines.

Part VII: Fiscal Provisions

26. Tax Compliance: Charities must comply fully with all tax laws administered by the Federal Inland Revenue Service (FIRS), including filing annual tax returns (even if claiming exemptions).
27. Tax Exemptions & Benefits:
Licensed Charities meeting prescribed criteria (e.g., proportion of expenditure on programs, governance standards) shall be eligible for tax exemptions on income derived from their charitable activities qand import duty exemptions for goods directly used for charitable purposes, subject to FIRS and NCS regulations.
Donations (cash or in-kind) made by individuals and corporations to Licensed Charities meeting prescribed criteria shall qualify for tax deductions, as provided under relevant tax laws (PITA, CITA), subject to limits and procedures set by the FIRS.

28. Disclosure:
Annual Financial Statements and Impact Reports must clearly disclose the value and nature of any tax exemptions or benefits received.

Part VIII: Miscellaneous

29. Cooperation with Agencies:
The NCRC shall collaborate and share information (under strict confidentiality protocols) with CAC, FIRS, EFCC, ICPC, NFIU, CBN, Security Agencies, and relevant Ministries to ensure coordinated oversight.

30. Protection of Whistleblowers: Charities must have mechanisms to protect individuals who report malpractices internally or to the NCRC in good faith. The NCRC shall establish procedures for receiving whistleblower reports.

31. Public Access to Information:
Key documents (Certificate of Registration/License, Annual Financial Statements summary, Annual Impact Report summary, Governing Document) for each Charity shall be accessible via the NCRC's public online portal.

32. Regulations:
The Minister, on the recommendation of the NCRC, may make Regulations for the effective implementation of this Act, including prescribing fees, detailed standards, reporting templates, thresholds, and procedures.

33. Transitional Provisions:
Detailed provisions for the phased registration of existing Charities with the NCRC within the stipulated timeframe.

34. Review: The Act shall be reviewed by the National Assembly every five years.

Part IX: Repeal and Savings

35. Repeal:
36. Provisions of any other law or regulation inconsistent with this Act are hereby repealed to the extent of the inconsistency.

36. Savings: Existing registrations with the CAC remain valid, but the requirement to obtain an NCRC license under this Act is mandatory for continued operation as a Charity.

Africa Institute for Charity (AIC) Commentary & Advocacy Points:

1. Focus on Impact:
This draft prioritizes moving beyond mere financial accounting to compelling impact accounting, fostering a culture of evidence-based programming and resource allocation.

2. Balanced Regulation: Aims to strengthen accountability without crippling smaller NGOs through tiered requirements and capacity-building support from the NCRC.

3. Addressing Key Risks: Explicitly tackles governance failures, financial mismanagement, lack of transparency, and the sensitive issue of foreign funding with clear procedures and oversight.

4. Building Public Trust: Public registers, accessible impact reports, and whistleblower protection are designed to rebuild and sustain donor and public confidence.

5. Practicality: Leverages existing structures (CAC registration as prerequisite) while creating a specialized regulator (NCRC) for sector-specific oversight focused on impact and accountability.

6. Enforcement Teeth: Provides the NCRC with meaningful sanctions and collaboration mechanisms with law enforcement to deter and address malpractice.

7. Advocacy Strategy: The AIC should:
- Circulate this draft widely for stakeholder feedback (NGO networks, government bodies, donors, academics).
- Commission research/position papers demonstrating the need for such regulation and its potential benefits.
- Engage legislators and key ministries (Interior, Finance, Humanitarian Affairs, Justice) through briefings and advocacy visits.
- Build coalitions with reputable NGOs who support improved sector standards.
- Highlight the link between effective charity regulation and achieving national development goals (SDGs, National Development Plan).

This draft provides a comprehensive foundation for transforming Nigeria's charity sector into one characterized by transparency, accountability, and demonstrable positive impact.

28/09/2025

I gained 244 followers in the past 90 days! Thank you all for your continued support. I could not have done it without you. 🙏🤗🎉 Thank you all

20/08/2024