Section 15: Establishment of the fund of the commission. (As amended by the National Human Rights Commission(Amendment)Act,2010

(1) There is established the Human Rights Fund (in this Act referred to as "the fund") which shall be applied by the Commission towards-
(a) the conduct of research on human rights issues; and
(b) the facilitation of human rights activities of the Commission in collaboration with other human rights non-governmental organizations, civil society organizations and other stakeholders.
(2) There shall be paid and credited to the Fund established pursuant to subsection (1) of this section-
(a) such sums as may be provided by the Federal, State or local Government for purposes of the Fund;
(b) such contributions from national and multi-national, public and private companies and institutions carrying on business in Nigeria.
(3) Such contributions made of the Fund under subsection (2)(b) of this section shall be tax deductable."