Steps Taken in Registering an (NGO) in Nigeria

Steps Taken in Registering an (NGO) in Nigeria

Introduction

Non-Governmental Organizations (NGOs) play a vital role in the socio-economic and humanitarian development of Nigeria. These organizations contribute to education, healthcare, women empowerment, youth development, poverty alleviation, environmental protection, and more. To function legally and access grants, donations, or international partnerships, it is essential to register the NGO formally in Nigeria.

This article provides a detailed guide on the steps involved in registering an NGO in Nigeria, including legal requirements, documentation, structure, operational considerations, and post-registration compliance. Whether you’re an individual passionate about a cause or a group of changemakers, this article will walk you through the complete process from idea to registration and beyond.

Understanding NGOs in Nigeria

An NGO in Nigeria is a non-profit, voluntary organization established to pursue social, developmental, charitable, religious, or educational objectives without seeking profit.

NGOs in Nigeria are usually registered as:

1. Incorporated Trustees under Part F of the Companies and Allied Matters Act (CAMA) 2020

2. Companies Limited by Guarantee (less common and more complex)

3. Unregistered voluntary associations (not recommended due to legal limitations)

The most common and advisable form is registration as Incorporated Trustees with the Corporate Affairs Commission (CAC).

Why You Should Register Your NGO

1. Legal Status – Gives your NGO recognition under Nigerian law.

2. Ability to Open Bank Accounts – Required for fundraising and transparency.

3. Credibility – Essential for local and international donor confidence.

4. Access to Funding – Only registered NGOs can apply for most grants and partnerships.

5. Asset Protection – Registered entities protect founders and members from personal liability.

6. Structured Governance – Encourages accountability and internal controls.

Pre-Registration Considerations

Before registering your NGO, consider the following:

1. Purpose and Objectives

Define the mission, vision, and objectives of the NGO. Ensure they are clear, specific, and impactful.

2. Founding Members

Choose at least two trustees (you can have more). Trustees are the legal representatives of the organization and must be Nigerians or legal residents.

3. Name of the Organization

Select a unique name that reflects your cause. The name must not:

• Be similar to existing registered organizations

• Be offensive, misleading, or deceptive

• Contain words like “Federal,” “National,” or “Government” unless approved

You’ll check for name availability and reserve it with CAC.

Step-by-Step Guide to Registering an NGO in Nigeria

Step 1: Choose a Name and Reserve It on CAC Portal

• Visit the Corporate Affairs Commission (CAC) portal: www.cac.gov.ng

• Create an account

• Search for name availability and reserve your desired name under Incorporated Trustees

• Pay the applicable fee (₦500–₦1,000)

The name will be reserved for 60 days pending submission of full registration documents.

Step 2: Draft the Constitution of the NGO

The constitution is the governing document of your organization. It must include:

• Name of the NGO

• Objectives

• Powers of the organization

• Membership rules

• Duties and tenure of Trustees

• Meetings and quorum

• Dissolution clause

• Financial reporting and auditing

• Dispute resolution mechanisms

The constitution must be signed by all trustees and witnessed by a legal practitioner.

Step 3: Appoint Trustees and Prepare Their Documentation

Minimum of two trustees. Each trustee must:

• Be at least 18 years old

• Not be bankrupt or convicted of a crime involving dishonesty

Documents required for each trustee:

• Passport photograph

• Means of identification (e.g., National ID, Driver’s License, Passport)

• Signature specimen

• Trustee declaration form (CAC/IT02)

• Trustee consent letter

All trustees must swear to an affidavit of declaration at a High Court verifying their intent to act as trustees and stating their qualifications.

Step 4: Publish Notice of Registration in National Newspapers

As required by Section 823 of CAMA 2020, you must:

• Place a public notice in two national daily newspapers, one of which must be widely circulated in your area of operation.

The notice must state:

• Name of the NGO

• Purpose and objectives

• Names of the trustees

• Intention to register the NGO

There is a 28-day waiting period to allow for public objections.

Step 5: Complete the Application Forms and Submit to CAC

Complete and submit the following CAC forms:

• CAC/IT01 – Application for registration

• CAC/IT02 – Trustee details and declarations

• CAC/IT03 – Minutes of the inaugural meeting appointing trustees and approving the constitution

You will also upload:

• Passport photographs of trustees

• Constitution (signed by all trustees)

• Newspaper publications

• Affidavit from the High Court

• Evidence of payment of filing fees

Step 6: Pay the Prescribed Fees

The CAC filing fee for registration of an Incorporated Trustee is approximately ₦100,000, depending on whether it includes:

• Application form fees

• Legal declaration

• Publication costs

• Stamp duties

• Processing fees

You can pay online via the CAC portal or through a bank.

Step 7: Await Approval and Issuance of Certificate

Once the CAC reviews and approves your application:

• A Certificate of Incorporation of Trustees is issued

• Your NGO is assigned a Registration Number

• You now have legal status as a corporate body

Post-Registration Requirements

After registration, you must:

1. Open a Bank Account

Use your CAC Certificate, Constitution, and Board Resolution to open a corporate account.

2. Register with Tax Authorities

Obtain:

• Tax Identification Number (TIN)

• Apply for tax-exempt status with FIRS (if eligible)

3. Maintain Proper Records

Keep records of:

• Financial statements

• Meeting minutes

• Membership registers

• Grant agreements

4. Submit Annual Returns

Registered NGOs must file annual returns with CAC using Form CAC/IT 04 to show ongoing compliance.

Important Considerations When Registering an NGO

a. Use a Lawyer or Consultant

The process, though straightforward, requires legal expertise, especially when drafting a constitution, ensuring compliance, and navigating CAC’s online portal.

b. Clarity of Objectives

Your objectives must reflect the non-profit nature of your NGO and should not resemble those of profit-driven entities.

c. Location and Operational Base

Ensure you have a verifiable address for your NGO. This will be included in the CAC records and may be visited by donors or regulators.

d. Transparency and Accountability

Donors, partners, and regulators expect NGOs to maintain transparency, ethical fundraising, and financial accountability.

Common Challenges in Registering NGOs in Nigeria

Compliance with Nigerian Laws

In addition to CAC registration, your NGO may need to register with or report to:

• Federal Inland Revenue Service (FIRS) – For tax exemption

• Special Control Unit Against Money Laundering (SCUML) – Under EFCC for NGOs handling funds

• National Planning Commission – For NGOs working with foreign donors

• Ministry of Women Affairs or Youths – Based on your focus area

Failure to comply with these regulations can result in sanctions or loss of operational rights.

Sample Timeline for NGO Registration

Conclusion

Registering an NGO in Nigeria is a vital step toward building a credible, legally compliant, and impactful organization. From reserving your name to filing your constitution and publishing trustee details, each step requires careful planning, documentation, and attention to legal requirements.

While the process may seem bureaucratic, the long-term benefits of recognition, structure, and access to funding far outweigh the effort involved. By following the steps outlined in this guide and seeking legal or professional help where needed, you can establish a strong foundation for your mission to serve and transform lives.

Contact Us

At Chaman Law Firm, we specialize in NGO registration, regulatory compliance, and legal advisory for non-profit organizations in Nigeria. We offer full legal support from documentation to CAC submission, and even post-registration compliance.

Let us handle the legal process so you can focus on your mission.

📞Phone:  08065553671, 08096888818

✉ Email: chamanlawfirm@gmail.com

📍 Address: 115, Obafemi Awolowo Way, Allen Junction, Ikeja, Lagos, Nigeria

🌍Click here to learn more about Chaman Law Firm

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