Protecting Civic Space and Advancing Open Governance at All-Levels (NG0055)

Thematic Area: Civic Space

Commitment: To Protect and Expand Civic Space in Nigeria by Strengthening Safeguards for Freedom of Assembly, Association, and Expression, Promoting an Enabling Environment for Civil Society, and Advancing Open Governance at All Levels

Brief Description of Commitment:
This commitment seeks to protect and expand civic space in Nigeria at a critical juncture marked by the approach of the 2027 general elections, the enactment of new tax legislation affecting nonprofits, the anticipated issuance of a code of corporate governance for nonprofits, growing concerns about police management of protests, and the expanding autonomy of local governments. The commitment brings together government institutions, civil society, and the private sector to establish institutional safeguards for freedom of assembly, reform provisions of the Companies and Allied Matters Act (CAMA) that constrain nonprofit operations, address the chilling effects of the new tax laws on civil society organisations, and promote open governance at the local government level. Through targeted advocacy, policy engagement, and capacity building, the commitment will ensure that civic space is protected, citizens can freely exercise their fundamental rights, and an enabling environment for civil society is strengthened across all tiers of government.

General Problem/Challenge Addressed by the Commitment:
Nigeria's civic space faces a convergence of threats that, if unaddressed, will significantly undermine citizens' ability to organise, advocate, and hold government accountable. Several interrelated challenges demand urgent and coordinated action.
First, there is no standardised framework for policing protests in Nigeria. The absence of a protest policing toolkit means that law enforcement responses to demonstrations - particularly those anticipated around the 2027 elections - remain unpredictable and often disproportionate. Reports of police brutality during civic actions continue to rise, eroding public trust and deterring citizens from exercising their constitutional right to peaceful assembly.
Second, Section 839 of the Companies and Allied Matters Act (CAMA) grants the Corporate Affairs Commission sweeping powers over nonprofit organisations, including the authority to suspend trustees and appoint interim managers. These provisions, drawn from UK nonprofit law but applied without corresponding safeguards, threaten the independence and autonomy of civil society organisations and have a chilling effect on civic participation.
Third, the new Nigeria Tax Act and the Nigeria Tax Administration Act impose stringent compliance requirements on nonprofits, including provisions that criminalise trustee liabilities and impose personal imprisonment on nonprofit board members for tax filing failures. These measures pose a significant threat to freedom of association by deterring qualified individuals from serving on CSO boards, thereby weakening governance and leadership in the sector.
Fourth, the growing autonomy of local governments under recent judicial and constitutional developments, while positive for decentralisation, introduces new civic space challenges. Without proactive engagement with structures such as the Association of Local Governments of Nigeria (ALGON), there is a risk that increased scrutiny at the local level may be accompanied by restrictions on civic activities, limited transparency, and exclusion of citizens and civil society from local governance processes.

Specific OGP Issue(s) in Focus:
Civic Participation; Freedom of Assembly; Freedom of Association; Access to Information; Transparency and Accountability; Right to Protest; Enabling Environment for Civil Society; Open Local Governance

Rationale for the Commitment:
Nigeria's civic space is at a critical inflection point. The convergence of the 2027 general elections, new tax legislation, anticipated nonprofit governance codes, persistent police brutality, and expanding local government autonomy creates both threats and opportunities. The absence of a dedicated commitment on civic space in the National Action Plan would leave these challenges unaddressed at precisely the moment when Nigeria most needs robust protections for civic freedoms.
The OGP framework provides a unique platform to co-create binding commitments between government and civil society that safeguard the rights of citizens to organise, protest peacefully, and engage in public affairs. Nigeria's OGP membership carries an obligation to promote civic participation, and this commitment directly responds to that mandate by addressing the most pressing threats to civic space.
Furthermore, the anticipated adoption of the protest policing toolkit ahead of the 2027 elections presents a strategic window to institutionalise human rights-compliant policing standards. The legislative engagement on CAMA Section 839 builds on existing momentum with the House of Representatives, and proactive engagement with the Nigeria Revenue Service on the tax implications for CSOs can prevent the unintended consequences of the new tax laws from crippling the nonprofit sector. At the local government level, early engagement with ALGON and related bodies can embed transparency and participatory governance standards before restrictive practices take root.

Main Objective:
Protect and promote freedom of assembly by securing the adoption of a standardised protest policing toolkit by the Nigeria Police Force, ensuring human rights-compliant management of protests and demonstrations, especially during the 2027 electoral cycle.
Strengthen the enabling legal environment for civil society by advancing legislative safeguards for Section 839 of CAMA to prevent undue government interference in the governance and operations of nonprofit organisations.
Mitigate the adverse effects of new tax legislation on nonprofits by engaging the Nigeria Revenue Service to secure tax amnesty provisions, exemptions, or administrative reliefs that protect freedom of association and encourage qualified individuals to serve on CSO boards.
Promote open governance at the local government level by working with ALGON and state-level structures to embed transparency, accountability, and citizen participation in local government operations.

Anticipated Impact:
Short-Term (by Dec 2026): Protest policing toolkit adopted by the Nigeria Police Force and integrated into police training curricula ahead of the 2027 general elections. In-depth comparative analysis of CAMA Section 839 submitted to the House of Representatives Committee. Initial engagement with the Nigeria Revenue Service on CSO tax reliefs completed. ALGON engagement framework established.
Medium-Term (by Dec 2028): Amendment bills or committee recommendations for reform of CAMA Section 839 introduced in the National Assembly. Administrative guidelines or exemptions for CSO tax compliance issued by the Nigeria Revenue Service. Open governance pilot frameworks adopted by selected local government areas.
Long-Term (by Dec 2029): A measurably safer environment for civic action, with reduced incidents of disproportionate force during protests, a reformed legal framework for nonprofit governance under CAMA, a tax regime that supports rather than penalises civil society, and demonstrable improvements in transparency and citizen participation at the local government level. Nigeria becomes a regional model for civic space protection within the OGP framework.

Expected Outcomes | Milestones (Performance Indicators)
1. Standardised protest policing guidelines adopted and operationalised by the Nigeria Police Force
- Protest policing toolkit formally adopted by the Inspector General of Police through an official directive or policy circular.
- Number of police training academies and commands that have integrated the toolkit into their curricula.
- Reduction in documented incidents of disproportionate force during protests, as reported by the NHRC and civil society monitors.

2. Legislative reform of CAMA Section 839 advanced to protect nonprofit autonomy
- In-depth comparative analysis of CAMA Section 839 (with UK law comparison) submitted to the House Committee on Civil Society and Development Matters.
- Amendment bill or committee recommendation for reform of Section 839 introduced in the National Assembly.
- Number of advocacy engagements and consultations conducted with legislators on CAMA reform.

3. Tax compliance framework for nonprofits reformed to protect freedom of association
- Formal engagement with the Nigeria Revenue Service on CSO-specific tax reliefs or administrative guidelines completed.
- Number of CSOs that benefit from revised compliance frameworks, exemptions, or amnesty provisions.
- Reduction in personal liability risks for nonprofit board members under the new tax laws.

4. Open governance principles embedded in local government operations through ALGON engagement
- Memorandum of understanding or engagement framework established with ALGON on open governance.
- Number of local government areas that adopt transparency and citizen participation guidelines.
- Number of civil society-local government dialogue platforms established at the subnational level.

Planned Activities | Start Date | End Date | Expected Output(s) | Output Indicator(s)
1. Adoption of Protest Policing Toolkit: Engage the OGP Secretariat, National Human Rights Commission, Police Service Commission, and Inspector General of Police to secure early adoption of the protest policing toolkit. Host a consultative meeting to integrate the toolkit into police training and operational policies. Print and distribute the toolkit. Produce and distribute policy briefs and supporting documents to relevant stakeholders ahead of the 2027 elections. | Jan 2026 | Dec 2026 | Protest policing toolkit formally adopted by the Nigeria Police Force through official policy directive. Toolkit integrated into the OGP National Action Plan as a civic space commitment. Policy briefs and supporting advocacy documents produced and disseminated to key decision-makers. Consultative meeting report documenting stakeholder endorsements and adoption commitments. | Number of copies of the protest policing toolkit printed and distributed to police commands. Number of consultative meetings held with the OGP Secretariat, NHRC, PSC, and IGP. Number of policy briefs produced and distributed. Official adoption instrument (policy directive, circular, or order) issued by the IGP or PSC. Number of police training institutions that have received and integrated the toolkit.

2. Legislation on Safeguards for Section 839 of CAMA: Produce the in-depth analysis of Section 839, including a comparative review of UK nonprofit law as requested by the House of Representatives Committee on Civil Society and Development Matters. Submit the analysis to the Committee. Sustain advocacy with the Committee to secure legislative attention for the introduction of amendment bills or committee recommendations for reform of the provision. Engage broader legislative and civil society stakeholders to build support for an enabling legal environment for nonprofits. | Jan 2026 | Dec 2029 | Comprehensive in-depth analysis of CAMA Section 839, including comparative review of UK nonprofit law, produced and submitted to the House Committee. Amendment bill or committee recommendation for reform of Section 839 introduced in the National Assembly. Broader legislative and CSO stakeholder support mobilised for CAMA reform. | In-depth analysis document produced and formally submitted to the House Committee on Civil Society and Development Matters. Number of advocacy meetings and engagements with the Committee Chair and members. Number of legislative instruments (amendment bills, committee recommendations, or motions) initiated for reform of Section 839. Number of CSOs and stakeholders engaged in support of the reform.

3. Tax Amnesty for CSOs: Engage the Nigeria Revenue Service (NRS, formerly FIRS) to advocate for CSO-specific tax reliefs, administrative exemptions, or amnesty provisions under the new Nigeria Tax Act and the Nigeria Tax Administration Act. Advocate for the removal or amendment of provisions that criminalise trustee liabilities and impose personal imprisonment on nonprofit board members for tax filing failures. Produce policy briefs, position papers, and legal analyses to support sustained engagement with the NRS, the National Assembly, and relevant executive bodies. | Jan 2026 | Dec 2029 | Policy briefs and legal analyses on the impact of the new tax laws on nonprofits produced and disseminated. Administrative guidelines, exemptions, or amnesty provisions for CSO tax compliance issued or initiated. Advocacy for amendment of provisions imposing personal criminal liability on nonprofit board members advanced. | Formal advocacy engagement with the Nigeria Revenue Service on CSO tax reliefs completed. Number of administrative instruments (guidelines, circulars, or exemptions) issued by the NRS in favour of CSOs. Number of advocacy engagements with the National Assembly on amendment of punitive tax provisions. Evidence of reduced personal liability risk for nonprofit board members (e.g., revised guidelines or legislative action). Number of formal engagement sessions held with the Nigeria Revenue Service. Number of policy briefs, position papers, and legal analyses produced.

4. Open Local Government Engagement: Work with the Association of Local Governments of Nigeria (ALGON), state Houses of Assembly, and relevant subnational bodies to promote transparency, accountability, and citizen participation in local government operations. Develop and disseminate a framework for open local governance that includes guidelines on budget transparency, public access to information, civic engagement, and protection of civic space at the local level. Pilot the framework in selected local government areas across Nigeria's six geopolitical zones. | Jan 2026 | Dec 2029 | Open local governance framework developed and endorsed by ALGON. Pilot implementation of the framework in selected local government areas across the six geopolitical zones. Civil society-local government dialogue platforms established to promote civic engagement at the subnational level. Guidelines on budget transparency and public access to information disseminated to local government councils. | Open local governance framework document produced and formally presented to ALGON. Number of local government areas that adopt and implement the open governance framework. Number of civil society-local government dialogue sessions held. Number of local government budgets published in accessible formats. Number of geopolitical zones with active open governance pilot programmes.