Section 20: Sources of the Tourism Development Fund.

The sources of the Tourism Development Fund include -(a) such money as may be provided by the Federal Government as seed capital by the way of intervention fund, contribution, loan, grant or otherwise;
(b) donations from States, Federal Capital Territory, Local Government Councils, Area Councils, public agencies, private organisations and companies, multinational companies, organisations, agencies and individuals;
(c) 3% of funds from the Tourism Development Levy;
(d) money earned by the operation of any project, enterprise financed from the fund or investment and other sums collected or received by the Authority for services rendered; and
(e) any other money that the Minister responsible for Finance in consultation with the Minister may determine with the approval of the President.