Key incidents in Nigeria during the period of July to November 2025 underscore significant challenges to fundamental freedoms, notably in association, expression, and assembly, with examples such as government restraint on PENGASSAN strikes and the closure of Badeggi FM. The Nigeria Tax Act, effective January 2026, reshapes nonprofit taxation, emphasising compliance over organisational classification, while also imposing stricter administrative requirements. The funding landscape remains precarious due to cuts from major donors, compelling organisations to seek alternative financial sources and adapt operational structures. Fiscal transparency rankings indicate varying state performances, with Ekiti leading, facilitating civil society scrutiny of government accountability. However, narratives damaging the reputation of civil society, and government censorship present ongoing challenges, despite opportunities for advocacy and reform in nonprofit regulations and freedoms of expression.
