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Requirements for Funds, Bodies or Institutions Regulations 2011: Are Donations Made to Non-government Entities Still Tax Deductible in Nigeria?

In 2011 the Nigerian Federal Inland Revenue Service (FIRS) issued regulations for the certification of entities entitled to receive tax-deductible donations (the ‘Regulations’). This statute note contends that the Regulations have inadvertently excluded non-government entities from receiving tax-deductible donations, and concludes that the Regulations are in excess of the powers of the FIRS.