NO 6 Zambezi Crescent, Off Aguiyi Ironsi Street, Maitama, Abuja, FCT Nigeria



StructureFor effective and efficient realization of mandate, implementation of its function and general organization of work, the Fund is structured into two segments below:

The Board of Trustees, and
The Secretariat


The Fund is managed by an eleven (11) member Board of Trustees with members drawn from the six-geo political zones of the country as well as representatives of the Federal Ministries of Education, Federal Ministry of Finance and the Federal Inland Revenue Service. The Board of Trustees has the following responsibilities as stated in the Act:

  • Monitor and ensure collection of education tax by the Federal Inland Revenue Service and ensure transfer of same to the Fund;
  • Manage and disburse the tax imposed by this Act;
  • Liaise with the appropriate ministries or bodies responsible for collection or safe keeping of the tax;
  • Receive requests and approve admittable projects after due consideration;
  • Ensure disbursement of funds to various public tertiary educational institutions in Nigeria;
  • Monitor and evaluate execution of the projects;
  • Invest funds in appropriate and safe securities;
  • Update the Federal Government on its activities and progress through annual and audited reports;
  • Review progress and suggest improvement within the provisions of this Act;
  • Do such other things as are necessary or incidental to the objective of the Fund under this Act or as may be assigned by the Federal Government;
  • Make and issue guidelines, from time to time, to all beneficiaries on disbursement from the Fund on the use of monies received from the Fund; and
  • Generally to regulate the administration, application and disbursement of monies from the Fund under this Act.


The secretariat is headed by the Executive Secretary, who is the Chief Executive and the Accounting Officer of the Fund. Directors and Heads of Department and Unit assist him in the day to day running of the offices of the Fund.