Non-Profit Organization Registration in Nigeria

A non-profit registration is the legal incorporation of an organisation with the Corporate Affairs Commission (CAC).

In Nigeria, non-profit organisations can be registered either as an Incorporated Trustee or a Company Limited by Guarantee (LTD/GTE), depending on their objectives and governance structure.

Both are non-profit structures, but Incorporated Trustees is the standard, simpler path for churches, mosques, community groups, and most Nigerian NGOs, no Attorney-General approval needed.

LTD/GTE suits larger non-profits or professional bodies wanting a formal company-style structure, but requires Attorney-General consent before registration.

An Incorporated Trustee is generally the best choice for religious bodies, charities, associations, clubs, and community organisations.

An LTD/GTE is more suitable for organisations requiring a corporate governance structure, institutional funding, or long-term public interest activities.

The following classifications shall apply to incorporated trustees;

• Religious
• Educational
• Literary
• Scientific
• Social
• Developmental
• Cultural
• Sporting
• Charitable.

• Incorporated Trustee: Minimum of 2 Trustees, who appoint a Chairman and Secretary from among themselves.
• LTD/GTE: Minimum of 2 Guarantors, at least 2 Directors, and 1 Company Secretary.

No. Neither Incorporated Trustees nor Companies Limited by Guarantee require share capital.

Instead, an LTD/GTE is owned by guarantors who agree to contribute a specified amount if the company is wound up.

You'll generally need:

• Proposed organisation name
• Organisation objectives
• Registered office address
• Details of Trustees or Guarantors
• Directors and Secretary (for LTD/GTE)
• Valid identification
• Passport photographs and signatures
• Constitution or MEMART
• Meeting Minutes and other statutory documents

The CAC requires every Incorporated Trustee application to be published in one national and one local newspaper for 28 days to allow members of the public to raise any objections before registration.

Under Nigerian law, every Company Limited by Guarantee must obtain the Attorney-General of the Federation's approval before incorporation. This is a statutory requirement and affects the processing timeline.

Incorporated Trustee: Usually 5–8 weeks, subject to newspaper publication and CAC processing.

LTD/GTE: Processing depends on obtaining the Attorney-General's consent and CAC approval.

Upon successful registration, you'll receive the relevant CAC incorporation documents, including the Certificate of Registration or Incorporation, Status Report, and your governing document (Constitution for Incorporated Trustees or MEMART for LTD/GTE).