In this article, you will be able to consider the meaning of a charitable trust and the various types of charitable trust possible in Nigeria. We shall examine the mode and procedure for creating charitable trust and thereafter outline the various types of charitable trust. We shall proceed to consider existing charitable organizations in Nigeria, their successes, shortcomings as well as their challenges. We shall conclude by suggesting measures that will ensure higher productivity of charitable organizations in Nigeria.
- 1Understand that a charitable trust means a public trust. It is necessary to define the “Concept of Trust” before considering charitable trust. Trust is a relationship existing between two or more parties in which one party (called the Trustee) holds the legal title to real or personal property, subject to an obligation imposed by a court of equity, or expressly undertaken to keep or use the property for the benefit of another (called the Beneficiary or cestui que trust). The party who creates a trust is known as the settlor; the settlor may make herself or himself either trustee or beneficiary.
- A charitable trust is one of the types of trust. It arises where a settlor creates a trust for public or groug welfare or for charitable purposes. Just like every other trust, there is the requirement of three certainties for the creation of charitable trust. As established in KNIGHT – V – KNIGHT, there must be certainty of words (intention), certainty of subject matter (trust property) and certainty of object (beneficiaries). Where there is no certainty of object (i.e where the named beneficiaries do not exist), the Cypress doctrine may be applied to apply the trust property to a class of beneficiaries similar or close to the one mentioned by the settlor.
- 2Note that for a trust to be said to be charitable, the objective of the trust as declared by the settlor or as implied from his intention must be charitable. There is no specific limit as to what constitute charitable purpose. The preamble of the Statute of Uses Act, 1601 reveals some purposes of trust constituting charitable trust. These include among others, trust created for the relief of aged, impotent and poor people; for the maintenance of the sick and maimed soldiers and mariners; for the establishment of school of learning, free schools, scholarship in the universities; for the repair of bridges, ports, havens, churches, sea banks and high ways; and finally for the education and preferment of orphans.
- 3Realize that the definition is broader. We are not restricted to the purposes mentioned in the Statute of Uses Act above. We shall be classifying the purposes of charitable trust basically into five, namely;
- Trust for the relief of poverty;
- Trust for the advancement of education;
- Trust for the advancement of religion;
- Trust for the advancement of good health; and
- Trust for other purposes beneficial to the community.
- 4Note that the Nigerian Criminal Code Act, which is applicable in the southern states of Nigeria, prohibits certain societies as unlawful, based on their activities. Societies of persons are unlawful if formed for any of the following purposes:
- levying war or encouraging or assisting any person to levy war on the Government or the inhabitants of any part of Nigeria;
- killing or injuring or encouraging the killing or injuring of any person;
- destroying or injuring or encouraging the destruction or injuring of any property;
- subverting or promoting the subversion of the Government or its officials;
- committing or inciting to acts of violence or intimidation;
- interfering with, or resisting, or encouraging interference with or resistance to the administration of the law; or
- disturbing or encouraging the disturbance of peace and order in any part of Nigeria.
- Any organization formed for any of the above purposes cannot be said to be charitable.
- 5Create a charitable trust. To start with, charitable trusts may be set up inter vivos, during a donor's life, or as a part of a trust or will at death, as testamentary. The law governing voluntary non-profit charitable organizations in Nigeria is a product of English common law as well as statutory law. We need to mention at this stage that it is not mandatory for charitable organizations to be registered as an incorporated company under the Companies and Allied Matters Act (hereinafter referred to as CAMA). The unincorporated charitable trust under traditional common law is also recognized in Nigeria . However, many of the charitable organizations we shall be considering in this work are registered because the unincorporated charitable trust is a generic creature of the common law, rather than of specific Nigerian statutory law.
- Apart from the unincorporated charitable trust under the common law, the Constitution of the Federal Republic of Nigeria, 1999 states that “Every person shall be entitled to assemble freely and associate with other persons, and in particular he may form or belong to … "any association for the protection of his interests". Thus, with certain derogations , people may come together to form unincorporated associations.
- Such unincorporated associations are however not eligible for tax benefits which incorporated charitable organizations are entitled to under the Companies Income Tax Act (CITA), because the information relevant to making an equivalency determination will necessarily be contained in the governing documents of each unincorporated association. CITA exempts from tax the profits of companies engaged in certain public benefit activities, so long as the profits are not derived from trade or a business undertaking and donations made by individuals are not tax deductible. The activities listed in the Companies Income Tax Act for purposes of tax exemption and deductibility of donations indicate which types of activities are considered to be of public benefit. These include activities that: are ecclesiastical, are charitable,are educational, or promote sports.
- However, Nigerian not-for-profit companies are subject to a value added tax (VAT) under the Value Added Tax Act (1993), the VAT Amendment Act (2007) and the Federal Inland Revenue Service (Establishment) Act 2007 .
- 6Consider the incorporated charitable trust which is a bone of contention. A charitable organization may be registered under CAMA as a company limited by guarantee or as an association with incorporated trustees. With respect to registration as a company limited by guarantee, section 26(1) of CAMA provides that: “Where a company is to be formed for the promotion of commerce, art, science, religion, sports, culture, education, research, charity, or other similar objects and the income and property of the company is applied solely towards the promotion of its objects and no portion thereof is to be paid or transferred directly or indirectly to the members of the company except as permitted by this Act, the company shall not be registered as a company limited by shares, but may be registered as a company limited by guarantee.”
- By section 26(2) of CAMA, the company limited by guarantee shall not be registered with a share capital and does not issue shares, and so does not create ownership rights in any persons, legal or natural. It is though an artificial person capable of sueing and being sued. Any provision in the memorandum, articles, or any resolution of the company that purports to divide the company’s undertaking into shares or interests is void .
- Furthermore, a charitable organization may be registered as a corporate body under CAMA as an association with incorporated trustees. An association of persons, which appoints one or more trustees and pursues registration under Part C of the Companies and Allied Matters Act, is called an association with incorporated trustees. Upon registration, the trustee or trustees become a body corporate and has/have perpetual succession as well as the power to sue and be sued on behalf of the association. Under section 673 of CAMA there are essentially two forms of associations with incorporated trustees. The first form occurs where the trustees are appointed by any community of persons bound together by customs, religion, kinship or nationality. The second form is identified by the fact that the trustees are appointed by any body or association of persons established for any religious, educational, literary, scientific, social, development, cultural, sporting, or charitable purpose.
- Particularly, Section 674 of CAMA provides for the facts that must be stated in the application for registration which include among other things, the name of the proposed body which must contain the words; “Incorporated Trustees of. XXX”. The section also states that the aims and objects of the association must be stated and it must be for the advancement of any religious, education, literary, scientific, social, development, cultural, sporting, or charitable purpose and must be lawful. It must be mentioned that no portion of the income and property of a body or an association with incorporated trustees may be paid or transferred directly or indirectly, by way of dividend, bonus, or otherwise to the members of the association . However, associations with incorporated trustees may pay their employees reasonable remuneration for services rendered .
- 7Note that a charitable organization registered under CAMA is capable of being wounded up. It is interesting to know that the CAMA recognized the doctrine of cypress doctrine. Section 26(9) of CAMA provides that upon dissolution, a company limited by guarantee must transfer any property remaining after the discharge of all its debts and liabilities to another company limited by guarantee with similar objects, or must apply the remaining property to some charitable object. The company or charity receiving the property must be determined by the members prior to dissolution. None of the property remaining after a company limited by guarantee discharges its debts and liabilities may be distributed among its members.
- In a similar vein, upon dissolution of an association with incorporated trustees, it must transfer any property remaining after the satisfaction of all its debts and liabilities to other institutions having similar objects. These institutions will be determined by the members of the association at or before the time of dissolution. No property may be paid to or distributed among the members of the association. By the provisions of Section 691(5) of CAMA,If for some reason, the remaining property cannot be transferred to institutions with similar objects, the remaining property will be transferred to “some charitable object. This connotes that there would be no resulting trust in favor of the subsribers to the organization.
- 8Be aware that many registered charitable organizations prefer to register as a company limited by guarantee rather than as an association with incorporated trustees. Whichever way, it is advisable that charitable organizations should be registered under CAMA even though they have the Constitutional right not to do that, as earlier observed.
- 9Know what charitable trusts exist in Nigeria. We shall now consider each of the types of charitable organization as evident from the relevant sections of CAMA, with particular reference to existing charitable organizations in Nigeria under each type. We shall be focusing on the followings;
- a. Trust for the relief of poverty;
- b. Trust for the advancement of education;
- c. Trust for the advancement of religion;
- d. Trust for the advancement of good health; and
- e. Trust for other charitable purposes beneficial to the community or a class in the society.
- 10Establish a trust for the relief of poverty. This is a kind of trust created for relatively poor beneficiaries. It does not mean that the beneficiaries are necessarily poor but they belong to a class of the society in need of financial assistance or help. It may be created for destitute, widows, pensioners, e.t.c
- An example of a charitable organization for the relief of poverty in Nigeria is the RICHARD AKINNOLA FOUNDATION established (though not yet incorporated) by veteran journalist and human right activist, Richard Akinnola in 2009. Recently, the Foundation launches a Journalists Widows’ Scheme that will cater for the needs of widows of journalists killed in the course of discharging their duties or those that died on active duty. According to Akinnola , there would be a board of trustees for the scheme and it would be registered and institutionalised. “When that is done, we will invite stakeholders to join hands with the foundation and come up with ideas by which we can help the widows of our departed colleagues”, he said.
- Commendably, the Scheme has been effective since its establishment. The first set of beneficiaries were presented with cheques on April 27, 2010 at the Ladi Lawal Centre of the Lagos State Council of the Nigeria Union of Journalists (NUJ), Alausa, Lagos. The first set of beneficiaries of the scheme included Mrs. Adeyinka Dehinsilu, widow of late Daily Times photo-journalist, Jide Dehinsilu, who died at the National Stadium, Surulere, Lagos. Others included Mrs. Grace Oyeleru, widow of another photo-journalist, Tunji Oyeleru who worked for Vanguard till death. Thereafter, Mrs. Ojenike Ohu, widow of killed Guardian reporter, Bayo Ohu; Mrs. Lydia Efenji, widow of killed AIT reporter, Efenji Efenji and Mrs. Tonia Ike Ejeye, widow of another AIT reporter, were all beneficiaries of N50, 000 each from the Foundation .
- Another charitable organization in Nigeria under this heading is the NDUBIZU CHARITABLE FOUNDATION established in 2004 by Prof. & Mrs. Gordian Ndubizu, to share the plight of poor widows and orphans by providing small business grants to poor widows and education for poor orphans. The Foundation is headquartered in St. Michael's Catholic Church, Urualla, Ideato North L.G, Imo State, Nigeria with postal address in U.S.A ; and led by Prof. Gordian Ndubizu and Very Rev. Monsignor John Ukwuoma. The Ndubizu Charitable Foundation indentifies very poor orphans and widows who desperately need help through the Catholic Diocese of Orlu. A committee chaired by Very Rev. Monsignor John Ukwuoma selects applicants that meet the Foundation's goals and objectives.
- The Objectives of the Foundation as highlighted in its official website include; establishment of scholarship programs for orphans and needy children; to encourage and fund selfless charitable programs aimed at instilling and enhancing the integrity of persons of less privileged backgrounds; to ease the plight of widows through small business grants; to design and implement policies and programs that facilitate the development of the social and economic welfare of the under privileged inhabitants of local communities; and to support underprivileged persons particularly members of economically and socially disadvantaged groups and support local, national, and international humanitarian initiatives with similar objectives as a means of alleviating poverty.
- Despite the fascinating objectives above, it is disgusting that the geographic reach of the Foundation is to support only the poor widows and orphans in Orlu Catholic Diocese, Imo State, Nigeria. Orlu Catholic Diocese comprises of about 30 percent of Imo State, Nigeria. However, the Foundation has done well since its creation within its geographical reach. It is on record that in year 2006, 46 poor widows received small business grants, 31 poor orphans received scholarships to continue their education and the Foundation organized a “2006 Christmas and end of the year celebration” for poor widows and poor orphans with each receiving Christmas gifts for themselves and their families. Similarly in year 2007, 60 poor widows received small business grants and 51 poor orphans received scholarships to continue their education . This achievement is indeed encouraging.
- Furthermore, another charitable organization in Nigeria for the relief of poverty is the HONEY BEE FOUNDATION , a non-profit and non-governmental organisation established with the primary aim of rendering assistance to all women in distress , Pregnant-school girls, victims of rape and widows at all times as and when the situation arises.
- Similarly, in Ekiti State, the wife of Former Ekiti State Governor, Erelu Angela Ayodele Adebayo initiated the ERELU ADEBAYO FOUNDATION (ERAF), a charitable and non-governmental organisation established to cater for the welfare of children, the less privileged and women.
- 11Establish a trust for the advancement of education. This is a kind of trust created for the support of education of the children, youths as well as adults. It includes both formal and informal education but does not include political education.
- A progressive educational charitable organization is the ROCHAS FOUNDATION which even though established in 1996 primarily for the advancement of Education, in 1998, its activities span through the areas of Health and Social Responsibilities and Economic Empowerment. The Foundation is a non profit, non religious, non political organization, established to give hope to the less privileged children who would not have had access to quality education. The objective of the Foundation is to build a credible future for Africa by ensuring every child has access to free education.
- The performance of this Foundation is impressive since its inception. The Foundation currently have five colleges in Nigeria which offer free education to applicants while Rochas Foundation University is under construction. The colleges are located in Jos, Ibadan, Kano with two in Imo State. According to Okorocha, the objective of building the colleges, is to provide qualitative but free secondary education for gifted children of the poorest of the poor up to the senior certificate examinations. The colleges target bright children from financially handicapped backgrounds whom the educational system would have ordinarily left behind. He disclosed that the Rochas Foundation bears the responsibilities of paying tuition on behalf of all the students, in addition to providing them free uniforms, text books, medical care, writing materials and monthly allowances. The matron of the college located on Onitsha Road, Owerri, said the school was not open to children of the well-to-do in society. "This school is mainly for orphans or children from very indigent homes" said the matron . At inception in October 2001, when the Owerri college admitted its first batch of students, a total of 144 pupils were enrolled. That figure was later pruned down to 139 following the withdrawal of five pupils on the grounds of falsification .
- In addition to the above, the Foundation launched a Volunteers Corps (RFVC) for eradicating illiteracy and ignorance militating against children in Nigeria and also to help realize the objectives of the Foundation. The RFVC has also enrolled over 800 students through our University Scholarship Scheme, while Rochas Foundation University is under construction after the approval was granted in 2009 . Since inception, the act of volunteerism has helped RFVC deliver its promise of eradicating illiteracy and ignorance militating against children, by enrolling over 4,300 underprivileged children in Rochas Foundation Colleges. The RFVC has also enrolled over 800 students through the Rochas Foundation University Scholarship Scheme. The Foundation also organized seminars & workshops that aid the children in career development and skills acquisition. Students are also given good exposure, as they are given the opportunity to tour different nations during the summer holidays.
- There has been debate as to the motive behind the establishment of the Rochas Foundation following the completion of the five colleges due to the participation in politics of the founder. Many critics fault the pilot project on the basis that the erstwhile Chairman of the Nigerian Aviation Management Authority (NAMA) embarked on it to get public sympathy in Imo State as a display of new wealth. In response however, Okorocha, who has been a classroom teacher, principal and later school proprietor, said: "Rochas Foundation is not a display of wealth or affluence but a fulfillment of my covenant with God Almighty. I have always prayed to God to bless me that I may share with others, to feed me that I may feed those who hunger and thirst. And I said to God, if you bless me I will not forget the down trodden ones. That is exactly why it looks like I'm a man of the masses. It is just the concern, genuine concern for those who do not have. It is unfortunate that most people think it is political" .
- The response of the founder indeed sounds charitable. No wonder the Foundation has not restricted its activities to the advancement of education solely. Part of the charitable work the foundation had bankrolled include, sponsorship of baby Ogbonna's complicated surgery at the National Hospital, Abuja; sponsorship of Barrister Eddy Emekoba's kidney transplant and the donation of typhoid vaccine worth millions of naira to Nigerian soldiers in Bakassi through the Ministry of Defence. Other equally notable humanitarian works of the foundation include sponsorship of Christians on pilgrimage, payment of pension scheme to alleviate the suffering of aged pensioners, inoculation of 5,000 policemen and their families against typhoid, disbursement of N50,000 to N100,000 for small-scale business ventures to over 200 beneficiaries. In 2001, the Foundation disbursed the sum of N30 million as part of its 'Reach-out and Touch' programme in soft loans. Among the beneficiaries were unemployed Imo indigenes who received interest-free loans. Two patients were sponsored to receive medical treatment of up to N6 million by the foundation. During the recent Reach and Touch annual party organised in Owerri for the disabled, a female disabled person, Calista Eze, from Ehime Mbano in Imo State won an L - 300 Mitsubishi bus as star prize of the raffle draw which was part of the highlight of an end-of-year party organised for the disabled persons in Imo State. Other beneficiaries such as widows, got about ten bags of rice, while disabled persons from the three zones in the state received 50 bags of rice . The success of the Rochas Foundation is indeed encouraging and fascinating.
- Another charitable organization for the advancement of education in Nigeria is the NEW CREATION EDUCTAION FOUNDATION(NCEF) which was launched in March 1998 and registered then as New Creation Learning Clinic with the Corporate Affairs Commission, before it metamorphosed into a full fledge foundation in 2001. The Foundation embarks on educational advancement programmes such as, establishment of schools and libraries, sponsorships and scholarships programmmes e.t.c.
- Futhermore, the MTN also launched a charitable trust recently, termed “1GOAL: EDUCATION FOR ALL”. Although, it is a global campaign aimed at seizing the power of football to ensure that education for all is a lasting impact of the 2010 FIFA World Cup, Nigerians are also subscribers to the fund and Nigerian children will also benefit from the trust.
- Another charitable organization for the advancement of education in Nigerian is the EDUWATCH, though located in Gaithersburg, Maryland (USA) . Eduwatch is an all-volunteer nonprofit organization that provides free and low cost educational materials to depressed Nigerian schools and educational institutions. The organization is committed to providing Nigerian children with access to appropriate educational resources and opportunities through collaborative efforts with schools and other educational organizations and educational institutions.
- 12Establish a trust for the advancement of religion. This is a kind of trust created for the advancement of a particular religion. A religion for our purpose means, people's beliefs and opinions concerning the existence, nature, and worship of a deity or deities, and divine involvement in the universe and human life. It does not however include secret societies. For example, a charitable trust can not be created for the advancement of the “Ogboni group”. A popular charitable organization for the advancement of religion is the WORLD BIBLE SCHOOL (WBC). It is an international charitable association with offices in countries of the world including Nigeria (with office in Abuja) which embarks on spreading the gospel of Christ. The association distributes free bibles periodically and award scholarship to applicants for schools of theology.
- Another example of charitable organization in Nigeria for the advancement of religion is the EDUMOGA INLAND MISSION(EID), a Christian iniciative geared towards the development of the body, soul and spirit of the Edumoga people, though located in England . The Edumogas are of the Idoma speaking tribe found in Benue State of Nigeria. The primary aim of the organization is to reach the people of Edumoga Community with gospel message. However, the mission shall also involves in agriculture and education and other means of poverty alleviation activities in the area.
- 13Establish a trust for the advancement of good health. This is a kind of charitable trust created for the security and preservation of good health. Charitable health organizations rendered support for the prevention of diseases as well as for the eradication and cure of thesame. This type of charitable organization is common every where in the world. There are notable charitable health organizations. On top of our list shall be the KANU NWANKWO HEART FOUNDATION which is a charity organisation established by the Nigerian International and English Premier League football striker, Nwankwo Kanu (a.k.a Papilo) -MON, OON, who is also a UNICEF Goodwill Ambassador. The foundation was launched at Sheraton Hotels, Ikeja, Lagos (Nigeria) in 21st July, 2000, to help underprivileged African children and young adults, living with different heart ailments in Nigeria and other African countries respectively, obtain the cardiac surgical operations needed . The Foundation was registered with the Corporate Affairs Commission CAC / IT / NO 19521 in Abuja on 19th September 2005 and the primary aim of the foundation is to “put back smiles” to the faces of Nigerians and Africa's “BLUE CHILDREN/YOUNG ADULTS” who suffer from various heart defects. The Foundation has board of trustees who are persons of integrity and social standing amongst whom are Nwankwo Kanu (MON, OON, UNICEF AMBASSADOR) Asiwaju Bola Ahmed Tinubu, Chief Segun Osoba, Mr. Ben Bruce, Mr. Onyebuchi Abia and Mr. Iain Nelson .
- It is interesting to note that by May 2008, over 310 Nigerians had benefited from the charity's mission statement. It did not take long after its launching that the charity began in England where the first two beneficiaries of the Foundation; Master Oluwatofunmi Okude and little Miss Enitan Adesola, were operated on, at Crown Hospital London in 2000. Due to the exorbitant high fees charged by London hospitals, the foundation was pushed to search for new partners in Israel where the Save-a-Child Heart (organisation) opened its door to our relationship with Wolfson Medical Centre in Tel Aviv. In Israel, many open heart surgeries were performed, and when the number of patients with heart defects began to rise, the foundation started to search for more avenues, with a cost effective price, and the same high quality treatment. This search landed the foundation in India where it has many hospitals working with it at present.
- Tirelessly, in trying to cope with the demanding increase in foreign exchange occasioned by surgeries abroad, the Kanu Foundation decided a trial run, by bringing cardiac surgeons and experts to carry out surgeries in its hospitals in Nigeria. The International Children Heart Foundation (Menphis. USA) came to the University Teaching Hospital Enugu (Nigerian) in 2003 where 13 open heart surgeries were performed by a team, lead by Professor Novick and included leading Nigerian doctors in under 10 days. Despite the loss of three children after the surgeries, the foundation was encouraged by the zeal and enthusiasm with which its Nigerian doctors performed.
- Finally on the Kanu Foundation, it is right to hold that, there has been a 90% success rate. The Foundation has not only helped children and young adults for which it was set up, but also provided medical and surgery assistance to some adults, subject to its set criteria, and availability of resources.
- Another notable charitable organization in Nigeria for the advancement of health is the FAMILY CARE ASSOCIATION(FCA) located in Lagos. FCA is registered with the Nigerian Corporate Commission and active in over 25 States throughout Nigeria. FCF’s primarily renders humanitarian activities targeting the economically challenged, less privileged and usually rural indigenes of Nigeria. Since its establishment, FCA has undertaken extensive medical programs throughout most of the states in Nigeria .
- It could be recalled that in late 2009, FCA undertook a two-year Malaria Control and Prevention Program (NMCPP), which is coupled with a Free Rural Medical Aid program. This nationwide Malaria Control and Prevention program is initiated in 7 States with the sponsorship of ExxonMobil and in collaboration with Federal Ministry of Health. The program is motivated by the fact that more Africans die of malaria than AIDS which calls for an intervention to prevent it. The NMCPP is targeted at individuals of all ages who seek out the free services provided by FCA, though emphasis is placed on the most vulnerable groups; pregnant women (who account for 12.4% of women in rural Nigeria) and children under five years (who account for 17.4% of the rural population). The goals of the program include; increase in the quantity and availability of medical services through malaria treatment, education and awareness; to enhance the capacity of local doctors to carry out key functions of malaria treatment which will result in better quality of life for host communities; to increase families, individuals and community’s knowledge of malaria prevention and practice of positive behaviors in regard to malaria control; to boost résumé and work experience of medical doctors in Nigeria & the Niger Delta; and to monitor and evaluate the effectiveness through follow-up programs taking place in 2011.
- To actualize its goals, during the first two years of the program (NMCPP), FCA expects to educate and train well over 20,000 local health care workers and community agents on malaria prevention, screen 20,000 using Rapid Diagnostic Test (RDT) kits 20,000; provide free malaria treatment to 10, 000; as well as distribute over 50,000 treated bed nets (Long Life Insecticide Treated Nets, or LLINs) as an ongoing precautionary means of malaria prevention. Simultaneously, FCA shall render services to local communities such as, medical consultation, including malaria blood testing and treatment, medication and nutritional supplements for infants and children, dental procedures, optical testing and eyeglasses, ophthalmic and surgical procedures, plus HIV/AIDS/STI awareness.
- It is worthy to note that, FCA is a project partner of the FAMILY CARE FOUNDATION (FCF), an international not-for-profit charity organization which operates programs in developing nations, makes grants, and provides training for grassroots organizations in the Third World, and participating in a wide variety of community-based initiatives. FCF provides humanitarian services and support and training to grassroots organizations in developing countries. FCF's slogan is; "Caring for Today ... Investing in Tomorrow" enacted via its relief and development network of mission partners which provides both emergency services and sustained development for communities, families and children in 50 countries, including Nigeria .
- Another charitable organization for the advancement of health in Nigeria is the PREVENT AIDS SOCIETY (PAS), established to enlighten and educate Nigerians on HIV/AIDS. The society is located in Ekiti State . The society also embarks on free distribution of condoms to students of Nigerian higher institutions as well as educating them on ways of contacting and avoiding HIV.
- Another charitable health organization in Nigeria is the LADI LAWAL FOUNDATION. The Foundation was established for advancement of health, in memory of the Late Group Managing Director of Daar Communications and former Chairman of Lagos State Council of Nigeria Union of Journalists (NUJ), Mr Ladi Lawal who died at the age of 54 at the National Hospital, Abuja where he was receiving treatment for kidney ailment. Presently, the Foundation is embarking on a media broadcast of “Know your Genotype” which is to enlighten the public as to the danger of being ignorant of once genotype.
- 14Establish a trust for other purposes beneficial to the community or class in the society. This is an omnibus heading intended to cover all other forms of charitable trust not mentioned above. As earlier observed, there is no specific limit as to what is charitable purpose. Once a trust is not private, once there is an element of public benefit fron a trust, it can be said to be charitable. This inludes trust for the advancement of literature, scientific invention, social and cultural development, promotion of sports, construction of roads, bore-holes, e.t.c. Also, under this heading, we shall consider organizations which combine two or more of the types earlier discussed.
- An example of such charitable organization is the DEVELOPMENT ACTION AGENCY (DAA) establihed in London, UK with operations in Nigeria , to fight poverty and ignorance among the downtrodden population in Nigeria, especially in rural areas and shantytowns around the big cities throughout Nigeria. The Agency realizes its objectives through education, (Literacy and numeracy and vocational education) and publication of a periodical, "Development Action". The Agency deals with such issues as education, environment, health and nutrition. In other words the basic needs of human beings.
- Another example of charitable organization under this heading is the BRITISH-AMERICA TOBACCO NIGERIA FOUNDATION (BATN). The Foundation is an independent charitable organisation incorporated in Nigeria in November 2002 as a Company Limited by Guarantee. Its vision is to improve the quality of life of citizens in rural and urban areas of Nigeria. The Foundation commenced field operations in June 2003. It operates throughout Nigeria on a series of local initiatives. In order to achieve its Mission in Nigeria, BATN Foundation focuses on Poverty Reduction through Agricultural Development, Sustainable income generation, Potable Water Supply and Environmental Protection.
- The Foundation’s focus is also inspired by the need to support the Federal Government’s National Economic Empowerment and Development Strategy (NEEDS) goals in the areas of wealth creation, employment generation, poverty reduction and value re-orientation .
- It is interesting to know that within four years of its establishment, the BATN Foundation has made giant strides in the implementation of its initiatives in support of the Millennium Development Goals (MDGs) and is confident that these activities as they are continuously being up scaled will not only improve the quality of life of citizens in rural and urban areas of Nigeria but Africa as a whole. In recognition of its services, the Foundation has been nominated twice for the Africa Investors Award – 2005 and 2006. The Foundation was also nominated for the finals of the Consultative Group on the International Agricultural Research (CGIAR) Innovation market place competition for CSO (Civil Society Organisation) which came up in USA in December 2006.
- Another charitable organization worth mentioning is THE NIGERIAN CONSERVATION FOUNDATION (NCF). NFC was founded by late Chief S. L. Edu in 1980 and was registered in 1982 as a charitable Trust under the Land (perpetual Succession) Act of 1961 - a policy that was replaced by the Company and Allied Matters Act of 1990. NFC is a premier Non Governmental Organisation (NGO) dedicated to nature conservation and sustainable development in Nigeria. The Foundation has its patron as the President and Commander- In-Chief of the Armed Force of the Federal Republic of Nigeria. The foundation has a vision of “a Nigeria where people prosper while living in harmony with nature”. This vision drives its Mission to preserve the full range of Nigeria’s biodiversity which includes species, ecosystems and genetic biodiversity; promote the sustainable use of natural resources for the benefit of present and future generations; and advocate actions that minimise pollution and wasteful utilisation of renewable resources.
- In addition, through its conservation projects, the NFC has developed unique nature conservation strategies that cater for the needs of people while maintaining ecosystem stability. Its ability to work across the spectrum of local communities, corporate bodies and the various tiers of Government using evidence-based actions are the unrivalled standards that pronounce our competence. NCF operations focus on environmental education, biodiversity conservation, policy advocacy, public sensitization on environmental issues, mitigating environmental pollution and poverty reduction. Some of the conservative projects embarked on by NFC include:
- Akwa Ibom State: Nipa Palm Utilization Project
- Cross River State: Management of Becheve Nature Reserve, Obudu Cattle Ranch
- Edo State : Biodiversity Action Plan (BAP) Project
- Gombe & Jigawa State :Wing Over Wetlands (WOW)
- Lagos State: Lekki Conservation Centre (LCC)
- Ogun, Ondo and Osun State: Omo – Oluwa – Shasha Conservation Project
- Plateau State: A. P. Leventis Ornithological Research Institute (APLORI),
- Taraba State: Participatory Forest Management Project, Mambilla and Donga sites,
- Important Bird Area Programme
- Also, NCF’s work has made major input into the following policy in Nigeria: development of the National Conservation Strategy – 1984; enactment of the Endangered Species Decree – 1985; Development of the Vision 2010 on the environment – 1997; collaborated with the Federal Department of Forestry on the drafting of Nigeria’s National Forestry Law -2000; NCF played a lead role in the establishment of the defunct Federal Environmental Protection Agency (FEPA) now Federal Ministry of Environment; facilitated the publication of National University Commission (NUC) endorsed eleven volumes of textual materials on Environmental Education as environmental curriculum resource for tertiary institutions in Nigeria; played supportive role in the establishment of the Nigerian Environmental Study Action Team (NEST); and established the Niger-Delta Conservation and Sustainable Development (NDCSD) Project to instigate a paradigm shift from oil and gas dependence to realizing the trade value of biodiversity (2002) among others. Success rate of NFC is tremendous, no doubt.
- Finally, the National Secretariat of NFC is located at the Lekki Conservation Centre, Lagos with a Regional Office in Calabar as well as project offices in Eket and Oron (Akwa Ibom State), Gashaka (Taraba State), Hadejia-Nguru (Jigawa, Yobe and Bauchi States), Obudu Cattle Ranch (Cross River State), Yenegoa (Bayelsa State), Buru (Taraba State) Omo J4 (Ogun), Ifon (Ondo) and Benin (Edo). We also have collaborative project outposts at IITA Ibadan (Oyo State) and Afi Mountain Wildlife Sanctuary (Cross River State).
- Let us also mention another charitable organization which is, the AFRICAN ARTISTS' FOUNDATION (AAF) established to provide support to professional artists in Africa through healthcare, a pension fund for aging artists, scholarships for young artists, support for the professional development of women artists, international exhibits and community outreach programs to foster an enabling environment for the development and promotion of public health through artistic endeavours. The African Artists' Foundation is based in Lagos , and has a dual mission; the promotion of African arts and artists and the promotion of public health issues and awareness. The Foundation is unique in Nigeria in that it complies, not only with all the requirements of a charitable foundation in Nigeria, but is organized and incorporated to be recognized as a non-profit charitable foundation in the United States as well. The Foundation’s programs benefit artists and the general public through improved livelihoods and education. The Foundation’s focus is on creativity and self-expression and a form of empowerment by encouraging self-actualization and fulfilment .
- Another charitable organization is the ABIA STATE ASSOCIATION INC. (ASA) established by the people of Abia State of Nigeria, located in the state of New Jersey, United States of America, dedicated to charitable and educational purposes. The association is located in Eastern Nigeria - with "Umuahia" as capital and New Jersey (USA). Presently, the president of the association is Mazi. Charles O. Ukattah while the General Secretary is Dr. Chris Ehiobuche and Sir. Innocent Egwuonwu, the Treasurer.
- So far, we have also tried in this work to consider the types of charitable trusts established in Nigeria. The list in this work is however not exhaustive of all charitable organizations in Nigeria but we have been able to consider some important and notable ones. Other charitable organizations in Nigeria include; Save A Child Foundation by Tolulope Agboola, the Labadidi Foundation established fof the leadership development ofNigerian youths, Daniel Ogechi Akujobi Memorial Foundation established to alleviate the suffering of less priviledged children, notably orphaned and vulnerable children and youths in the society through sustainable and viable programs.
edit Warnings
- The high level of poverty in the nation can either hinder the creation of a trust, or reduces the number of subscribers to an established fund, thereby the incorporated trust has insufficient available resources to pursue and realize its objectives. Another factor impacting charitable trusts negatively is the selfish and greedy nature of rich Africans.
No comments:
Post a Comment