If you plan to formally establish a non-profit organization, church, mosque, NGO, foundation, club, or community association in Nigeria, CAC Incorporated Trustees registration is a required legal step. This process grants your organization separate legal personality, perpetual succession, property ownership rights, and eligibility for grants, all as outlined in Part F of the Companies and Allied Matters Act (CAMA) 2020.
The online CAC portal has streamlined much of the process, but challenges like name consent, newspaper publications, and the mandatory 28-day objection period still cause delays for many applicants.
A Complete 2026 Guide to Incorporated Trustees Registration in Nigeria using the new CAC Portal (NGOs, Churches, Associations & Clubs)
In this guide, you will learn what an Incorporated Trustees means, who qualifies, the requirements, the cost, the timeline, and the complete CAC online registration process using the new i-CRP portal.
What Is CAC Incorporated Trustees Registration?
Incorporation of Trustees is the official process of registering non-profit associations with the Corporate Affairs Commission (CAC). Instead of shareholders, the organisation is governed by Trustees, who hold and manage the organisation’s assets in trust.
The organisation has a separate legal personality. It continues to exist even if trustees resign, die, or are replaced, and it can own property, enter into contracts, sue, and be sued in its own name.
Why Register Incorporated Trustees with CAC in Nigeria? (10 Essential Benefits)
Registration of Incorporated Trustees is legally mandatory under Nigerian law. Operating without CAC registration exposes your organization to legal sanctions, operational restrictions, and loss of funding opportunities.
1. Legal Recognition & CAMA 2020 Compliance
CAC Incorporated Trustees registration gives your NGO, church, foundation, or association formal legal standing under Part F of the Companies and Allied Matters Act (CAMA 2020). Your organization becomes officially recognized by Nigerian law and government agencies.
2. Separate Legal Entity Status
Unlike informal groups, Incorporated Trustees create a distinct legal person separate from individual members and trustees. The organization can act, contract, and operate in its own name, independent of any single member or founder.
3. Property Ownership Rights in the Organization’s Name
Registered Incorporated Trustees can acquire, own, and hold property (land, buildings, vehicles, equipment, investments) permanently in the organization’s name. This prevents disputes over asset ownership and ensures institutional continuity.
4. Open Institutional Bank Accounts
CAC registration enables your organization to open corporate bank accounts with major Nigerian banks and fintech platforms. This is essential for receiving donations, managing finances, and ensuring financial transparency.
5. Access to Grants, Donor Funding & International Support
International donors, philanthropic organizations, government agencies, and grant-making foundations require proof of legal incorporation before disbursing funds. CAC registration unlocks access to:
- International donor funding (USAID, EU, UN agencies)
- Corporate Social Responsibility (CSR) partnerships
- Government grants and support programs
- Philanthropic foundation grants
- Crowdfunding platform verification
6. Enhanced Credibility, Donor Trust & Legitimacy
Donors, partners, government agencies, and the public trust legally registered organizations over informal groups. CAC registration demonstrates transparency, accountability, and commitment to proper governance.
7. Tax Exemption Eligibility for Charitable Activities
Registered Incorporated Trustees can apply for tax-exempt status with the Federal Inland Revenue Service (FIRS) for eligible charitable, religious, and educational activities, reducing operational costs.
8. Nationwide Name Protection & Brand Security
Your organization’s name is exclusively reserved across Nigeria, preventing duplication, misuse, or confusion by other entities and protecting your brand identity.
9. Perpetual Existence & Institutional Continuity
Incorporated Trustees ensures your organization continues beyond the involvement of any founder, trustee, or member, guaranteeing long-term sustainability.
10. Legal Standing in Court & Limited Liability Protection
The organization can sue or be sued in its own name, protecting trustees and members from personal liability when acting lawfully and in good faith.
Classification of Associations: Who Can Register as Incorporated Trustees in Nigeria?
Incorporated Trustees registration is appropriate if your organization’s primary objective is public or community impact rather than profit.
Eligible associations include:
- Religious Organizations: Churches, mosques, and faith-based ministries
- Charitable & Humanitarian Organizations: NGOs, foundations, and poverty alleviation groups
- Educational & Scientific Bodies: Schools, research institutions, and literacy initiatives
- Community & Cultural Associations: Town unions, ethnic development groups, and resident associations
- Social, Sporting & Literary Associations: Alumni bodies, sports clubs, art guilds, and social organizations.
Requirements for CAC Incorporated Trustees Registration (Complete Checklist)
To register as an Incorporated Trustee with CAC online, ensure all required information and documents are ready to avoid delays or queries.
1. Board of Trustees Details (Minimum of 2 Trustees)
For each trustee, provide: full legal name (as on ID), date of birth, gender, nationality, occupation, residential address, phone number, email address, valid government ID (NIN mandatory), passport photograph, and digital signature.
Note: You must designate at least one Chairman and one Secretary among the trustees.
2. Organisation Details
Proposed names (minimum of three), classification of association (religious, charitable, educational, cultural, social, sporting, or community-based), principal activity, detailed activity description, aims and objectives (3–6 non-profit focused goals).
Registered office address including state, LGA, city/town, house number, street name, and postal code (if available). Branch addresses (if any) and source of income such as donations, grants, partnerships, or fundraising must also be stated.
3. Governing Constitution
A written constitution containing the organisation’s name, address, aims and objectives, powers, membership rules, trustees’ provisions, management structure, meeting procedures, financial management, audit provisions, amendment process, dispute resolution, and a dissolution clause.
Important: The constitution must clearly prohibit profit sharing or asset distribution to members.
4. Meeting Minutes
Minutes showing the appointment of trustees, resolution to incorporate, adoption of the constitution,
and signatures of the Chairman and Secretary.
5. Trustees’ Statutory Declarations
Signed declaration forms (CAC Form IT4) for each trustee, sworn before a High Court Commissioner for Oaths or a Notary Public.
6. Newspaper and Public Notice Publications
Public notice published in one national newspaper and one local/state newspaper, stating the organisation’s name, trustees’ names, aims and objectives, registered address, and invitation for objections within 28 days.
Note: The 28-day objection period begins from the date of the second publication.
Step-by-Step CAC Incorporated Trustees Registration Process Online (2026)
Follow this complete step-by-step guide to successfully register your NGO, church, foundation, or association with CAC online:
Step 1: Create CAC Portal Account
Visit the portal, click "Create Account", and provide your full name, email, phone number, and NIN. Verify your email using the two-factor authentication code and log in to start the registration.
Step 2: Apply for Name Requiring Consent
In the portal, navigate to Name Requiring Consent → Apply for Consent.
Provide at least three proposed names, organization type and main activity (religious, charitable, educational, cultural, social, sporting, or community-based), detailed activity description, registered office and branch addresses, aims and objectives (3–6 non-profit goals), and trustee information (minimum two, with one Chairman and one Secretary). Upload preliminary documents if required.
Step 3: Pay Name Consent Fee
Pay ₦5,000 via Remita. The payment is processed instantly, and the receipt appears on your dashboard.
Step 4: Wait for Name Approval
The CAC reviews your application, which typically takes 3–14 working days. You will receive an approval code (AV Code) by email.
If rejected, modify your proposed names, objectives, or activities and reapply.
Step 5: Start Full Registration
Use the approval code to begin registration. You can start via Registration → New Incorporated Trustee or directly from your dashboard by selecting your approved name.
Step 6: Complete Pre-Incorporation Form
Verify and complete organization details, aims and objectives, and trustees’ information to ensure it matches ID documents.
Include meeting provisions, sources of income (donations, grants, membership dues, partnerships, fundraising), and details of newspaper publications.
Step 7: Upload Required Documents
Upload clear scans of all documents including trustee IDs, digital signatures, passport photos, constitution, meeting minutes, sworn statutory declarations (CAC Form IT4), newspaper publications, proof of registered office, and any other documents requested by CAC. Incomplete or unclear documents are the main cause of delays.
Step 8: Pay CAC Registration Fee
Pay ₦40,000 via Remita. The receipt is available instantly on your dashboard.
Step 9: Submit for CAC Review
Review all entries and submit for CAC review. Respond promptly to any queries from the CAC to avoid delays.
Step 10: Download Approved Documents
Once approved, log in to download your Certificate of Incorporation, Status Report, approved Constitution, and TIN if not auto-generated. Your organization is now officially registered as Incorporated Trustees.
Cost Breakdown for CAC Incorporated Trustees Registration
The total cost of CAC Incorporated Trustees registration in Nigeria typically ranges between
₦75,000 and ₦95,000 if you handle the process yourself (DIY).
| Cost Component | Official Fee (₦) | Notes |
|---|---|---|
| Name Consent Application | 5,000 | Mandatory first step for names requiring consent |
| CAC Incorporated Trustees Filing Fee | 40,000 | Main registration fee paid after name approval |
| Newspaper Publications (2 papers) | 20,000 – 150,000 | One national and one local newspaper; rates vary |
| Statutory Declarations (High Court/Notary) | 5,000 – 15,000 per trustee | Cost depends on number of trustees and location |
| Constitution Drafting | 10,000 – 30,000 | Optional if you hire a lawyer or consultant |
| Public Notice at Registered Office | 2,000 – 5,000 | Printing and posting of statutory notices |
| Document Preparation & Formatting | 0 – 20,000 | Free if self-prepared; extra if outsourced |
| Remita Processing Charges | 500 – 1,000 | Service charge on CAC online payments |
Total Estimated DIY Cost: ₦75,000 – ₦95,000
Note: Final costs may vary depending on:
- Number of trustees (affects statutory declaration fees)
- Newspaper publication rates
- Whether you draft the constitution yourself or engage a professional
- Your state of operation (court and notary fees vary by location)
How Long Does CAC Incorporated Trustees Registration Take in 2026?
The CAC Incorporated Trustees registration process in Nigeria typically takes 6 to 8 weeks from the date a complete application is submitted.
Detailed Timeline Breakdown
| Registration Stage | Duration | Notes |
|---|---|---|
| Name Consent Application | 3–14 working days | Manual review by CAC officers |
| Newspaper Publications | 1–2 days | Time required to arrange and publish notices |
| 28-Day Objection Period | 28 days (mandatory) | Public notice period begins from the second publication date |
| Statutory Declarations (High Court) | 1–2 days | Scheduling and completion of sworn declarations |
| Full Registration Submission | 1–2 days | Completion of forms and document uploads |
| CAC Document Review | 7–21 days | Review of publications, declarations, and compliance |
| Query Resolution (if any) | 2–7 days | Time required to respond to CAC queries |
| Final Approval & Certificate Issuance | 1–3 days | Issued after all requirements are satisfied |
Total Timeline: 6 to 8 weeks (approximately 40–60 days)
Factors That Can Delay Incorporated Trustees Registration
- Incomplete documentation, such as missing newspaper publications or unsigned declarations
- Poorly drafted constitution with vague objectives or missing dissolution clauses
- Objections during the 28-day publication period
- Inconsistent trustee information that does not match official identification documents
- High CAC workload during peak periods (January–March and September–November)
- Unclear or misclassified objectives that do not meet CAC requirements
- Improper High Court declarations that are unsigned or incorrectly sworn
How to Speed Up Your Incorporated Trustees Registration
- Prepare all documents in advance, including, IDs, photographs, signatures, and meeting minutes
- Publish newspaper notices early to commence the objection period promptly
- Complete High Court declarations immediately after publication
- Verify all details carefully to ensure consistency across documents
- Respond to CAC queries promptly, ideally within 24 hours
- Engage professional services; SplashDict often completes the process within 4–6 weeks
Pro Tip: The 28-day objection period is mandatory and cannot be shortened. Use this time to complete High Court declarations and prepare final registration documents.
After CAC Incorporated Trustees Registration: What's Next?
1. Download Your Official Documents
- Certificate of Incorporation: Proof of legal existence.
- Certified True Copy (CTC) of the Constitution: Required for all future legal and banking transactions.
- Status Report: Details current trustees and registered address.
2. Register with SCUML (Mandatory)
3. Open an Institutional Bank Account
4. Apply for Tax Identification Number (TIN)
- Note: Non-profits are generally exempt from Income Tax on charitable activities, but must file annual tax returns. VAT and Withholding Tax may apply on purchases or contracts.
5. Apply for Tax Exemption (Optional but Recommended)
6. Annual Compliance (Annual Returns)
- Failure to file: Results in penalties and an "Inactive" status, which can block grants and banking services.
7. Post-Incorporation Filings
Disclaimer: This guide is for informational purposes only. CAC requirements and fees may change, so always verify on the official CAC website. SplashDict Limited is a licensed Chartered Secretarial and Administrative service provider and an accredited CAC agent, providing expert compliance support, but is not a law firm.
Why Choose SplashDict for CAC Incorporated Trustees Registration?
Stop wasting time on blurry uploads, confusing forms, and frustrating CAC queries. When you choose SplashDict, you get more than just a certificate; you get a dedicated compliance partner.
What You Get With Our Service:
100% First-Time Approval: Our CAC-accredited team guarantees zero queries. Documents are perfectly prepared the first time, ensuring fast approval.
One Simple, Transparent Price: Covers CAC fees, Newspaper publication cost, High court declaration cost, and our service fee with no hidden charges.
Done-for-You, Zero Stress Process: We handle filings and required documents for registration of Incorporation of Trustees with CAC, including formal application, constitution, trustees’ declaration forms (deposed at a High Court), meeting minutes, and newspaper publication notices as required by law.
Lifetime Compliance Backup: Get expert help from our Chartered Secretary and compliance team for all regulatory needs.
Incorporated Trustee Registration
Kickstart your corporate journey with an Incorporated Trustee registered through the Corporate Affairs Commission (CAC).
