Unlike business organizations primarily set up to realize profits, Incorporated Trustees differ as they are typically set up not for profit.

Non-profit and Non-governmental Organizations/Associations like Clubs, Political Parties, Churches, Associations, Foundations, etc. are registerable as “Incorporated Trustees”. This entity is not for business and is not allowed to distribute profits. Its objects are like those listed for Company Limited by Guarantee

Under the Companies and Allied Matters Act (CAMA), Incorporated Trustees are recognized as Associations, encompassing a diverse range of purposes such as religious, culture, educational, literary, scientific, social, and charitable endeavors. By registering, these organizations establish trust with the public, encouraging support through donations, foreign aid, and grants.

As an accredited agent of the CAC, we can help with proceedings for registrations of Incorporated Trustees. Our service covers the entire process; this includes drafting all the relevant documentation, official filing fees, newspaper advertisements, official seal, etc.

Start your Non-Profit today with SplashDict!

Incorporated Trustees Registration

Incorporate your Trusteeship in Nigeria

Here's how SplashDict's team of CAC-accredited consultants can help:

  • Business Name Search and Reservation: We'll check availability and reserve your desired name with the CAC.

  • Documentation Preparation: We assist in preparing all necessary documents for registration.

  • Minutes of Meeting: We'll provide meeting minutes appointing the first trustees.

  • The constitution: We'll assist in working on the Association's constitution. 

  • Newspaper Publication: We handle the mandatory public notice publication in two national dailies, including details of the association and trustees.

  • Submission and Processing: We ensure all requirements are met and manage the submission process for efficient processing by the CAC.

  • Tax Identification Number (TIN): We facilitate TIN acquisition From the FIRS.

  • Delivery of Documents: Upon registration, we provide Documents including Certificate of Registration, Status report, and Constitution.

  • SCUMML Certificate: We obtain the Special Control Unit against Money Laundering certificate to ensure compliance.

  • Secure Digital Storage: Your documents are securely stored online for easy access, with no extra cost or waiting.

  • Seal: We provide the official iron seal for your association.

  • Business Bank Account: We offer you a choice of up to 8 business bank or payment institution accounts, including popular ones like GTB, UBA, and First Bank.

  • Free Domain Name: To help establish your business online, we'll give you a free .com or .com.ng domain name for a year.

Our Process

Make Payment Online

Add the product to the cart on the product page, then proceed to checkout and complete the secured online payment.

Tell us about your business

Come up with a name for your business and Answer a few questions. Our easy online form can be completed in just 5 minutes or less.

We'll process Application

Based on the information you provide, We will process and file the documents.

Receive your documents

Once your registration documents have been approved by the Corporate Affairs Commission (CAC), you will receive your completed business entity package by e-mail/mail.

Why choose SplashDict?


Register on our platform in 5 minutes - we'll then prepare and file all the necessary documents.


100% digital processes - ensuring smooth delivery, from anywhere, anytime.


Founders can always rely on us to securely manage their confidential information—safe from any unauthorized and prying eyes.

Transparent pricing

No hidden fees, no bad surprises - helping you plan ahead.


Find the best package to start your Incorporated Trustees Registration:



  • Nigerian Incorporated Trustee Registration
  • CAC Filing Fee Included
  • Name Publication in 2 National Daily Newspapers
  • Minutes of the meeting appointing the first trustees
  • Digital delivery of Certificate of Registration
  • Digital delivery of Status report
  • Digital delivery of approved constitution 
  • Digital Storage of Documents
  • Tax Identification Number (TIN) inclusive
  • Registered in 20-40 working days
  • Lifetime Support and Assistance



  • All included in the Standard Plan
  • 1-year Full Corporate Secretarial Support
  • Printed Company Documents (Certificate of Registration, Constitution, Status Report)
  • Special Control Unit against Money Laundry (SCUMML) Certificate
  • Business Seal
  • Business Bank Account opening assistance
  • Free .com or .com.ng Domain Name

Requirements for Incorporated Trustees Registration in Nigeria

To register Incorporated Trustees in Nigeria, you need to provide the following details:

  1. Proposed Name(s) (3 options) of the Trust, Society, Religious, or Charitable establishment.
  2. Proposed Address.
  3. Documentation of Trustees: Name, Gender, Date of Birth, Phone Number, Nationality, Address, Occupation, Email, Proof of ID.
  4. Details of Principal Officers: Chairman, Secretary, Treasurer, etc.
  5. Aims and Objectives of the Organization.
  6. Publication of Notices in 2 national dailies to notify the public of the intention to register the NGO, including its name, trustees, aims, objectives, and a call for objections within 28 days.
  7. Constitution of the Organization: Rules governing internal affairs, including aims, objectives, governance structure, and Board of Trustees.
  8. Extract of Minutes of the general meeting appointing trustees and adopting special clause rules into the constitution.
  9. Common Seal: Required on minutes and other documents. 

Features of Incorporated Trusteeship

The essential features of Incorporated Trustees are;

  • Non-Profit Status: Incorporated Trustees are typically established for non-profit purposes, such as charitable, religious, educational, or social activities. They are distinct from profit-making entities and must use their income solely for their objectives.

  • Diverse Purposes: Can serve various societal needs, including religious, educational, and charitable activities.

  • Governing Body: Appointed per the association's constitution to manage its affairs. It may consist of members specified in the constitution and can direct trustees to exercise their powers.

  • Structure: The primary organs of a registered Association are the Members; and the Trustees. While the minimum number of trustees is one, CAMA is silent on the maximum number. 

  • Constitution of Association: It outlines the association's name, objectives, member contributions, fund disbursement procedures, and trustee appointment/removal. It also defines the trustees' duties and powers and clarifies their relationship with the association's governing body.

  • Financial Liability: Neither the trustees nor members are required to contribute any amount of money upon the winding-up of the association. However, if any trustee or member misapplies the income or property of the entity, he/she will be liable to refund such income or property.

  • Consent Requirements: Requires Registrar-General's consent and publication in two newspapers inviting objections.

  • Taxes: Exempt from taxes on non-business income, but liable for economic activities and investments.

  • Perpetual Succession: Incorporated Trustees enjoy ongoing stability and operational continuity, even in the face of changes in membership.

  • Prefix: Name includes "Incorporated Trustees of [Your Preferred Name]" on the certificate.

Benefits of Incorporated Trustees

The key benefits of registering your NGO, Church, Club, Mosque, Association, etc, are:

  • Legal Recognition: As a corporate body, you gain legitimacy and the ability to sue or be sued, enhancing interactions with the public and society.

  • Property Rights: Access the ability to own land, assets, and incur liabilities under the entity's seal, which is illegal for unregistered organizations.

  • Liability Protection: Shield personal assets from unlimited liability in events like bankruptcy, foreclosure, or divorce, safeguarding against financial loss.

  • Continuity: Ensure indefinite existence and operational stability, transcending changes in leadership or membership.

  • Credibility Boost: Elevate your non-profit's reputation and credibility, fostering trust with stakeholders and facilitating partnerships.

  • Name Security: Protect your organization's name from unauthorized use, ensuring exclusivity and recognition nationwide.

  • Access to Funding: Enhance eligibility for grants, donations, and funding opportunities from governmental bodies, donor agencies, and philanthropic organizations.

Examples of Incorporated Trusteeship

Non-profit organizations eligible for registration as Incorporated Trusteeship in Nigeria include:

- Religious: Christian Fellowship Association, Islamic Educational Trust, Hindu Cultural Society.

- Educational: ABC Primary School Trust, XYZ College Foundation, STEM Education Initiative.

- Literary: Writers Guild Foundation, Poetry Society of Nigeria, Literary Arts Trust.

- Scientific: Research Institute for Biotechnology, Environmental Conservation Foundation, Medical Research Council.

Incorporated Trustees Registration1

- Developmental: Rural Development Trust, Economic Empowerment Foundation, Infrastructure Development Council.

- Cultural: Heritage Preservation Society, Traditional Dance Ensemble, Indigenous Art Association.

- Sporting: Football Academy Trust, Tennis Development Foundation, Olympic Committee Association.

- Charitable: Orphanage Support Group, Relief and Aid Foundation, Food Bank Initiative.

- Health and Medical: Health Awareness Trust, Medical Relief Organization, Cancer Support Network.

- Environmental: Green Earth Foundation, Wildlife Conservation Society, Climate Action Initiative.

- Human Rights: Human Rights Advocacy Group, Legal Aid Society, Gender Equality Coalition.

- Community Services: Volunteer Outreach Program, Community Health Center Association, Disaster Relief Fund.

- Economic and Business: Entrepreneurship Development Center, Microfinance Initiative, Business Incubator Program.

- Disability Support: Disability Rights Advocacy Group, Special Needs Foundation, Accessibility Initiative.

- Youth Empowerment: Youth Leadership Program, Student Mentorship Foundation, Youth Entrepreneurship Network.

Incorporated Trusteeship FAQs

You can find some of our most frequently asked questions below;

An Incorporated Trustee refers to a group of individuals appointed to manage the affairs of a non-profit organization, foundation, or trust. Once registered, they operate as a single legal entity under Nigerian law.

A Non-profit Organization is a type of entity established for purposes other than making a profit. NPOs operate in areas such as charity, education, religion, social welfare, and environmental conservation.

Registration as an Incorporated Trustee grants legal recognition to your organization, providing benefits such as limited liability protection, access to funding opportunities, and credibility in the eyes of donors and stakeholders.

  • Proposed Name (3) of the Trust, Society, Religious or charitable establishments
    Proposed Address.
  • Documentation of Trustees – Name, Sex, DoB, Telephone number, Nationality, Address, Occupation, Email, Proof of ID.
  • Details of Principal Officers – Chairman, Secretary, Treasurer, etc.
  • Aims and Objectives of Organisation.
  • Publication of Notices in three national dailies - To notify the public of the intention to register the NGO, the name of the NGO, Trustees, aims and objectives, and calls for objections to its registration within 28 days of publication. 
  • Constitution of the Organization - which will contain the rules that will guide the NGO’s internal affairs and operations. It is expected to include the aims and objectives, statement of purpose, governance structure, a list of the members of the Board of Trustees, and so on.
  • Extract the minutes of the general meeting appointing trustees and adopting the special clause rules into the constitution.
  • Extract of Minutes of Meeting for the adoption of the special clause into the constitution.
  • The common seal - The impression of the common seal will be needed on the minutes, the application form, and some other documents.

There are three major steps that appear on the timeline of registration of an NGO.

  • The first step is the name search which takes approximately 24 hours or less.
  • The second step is newspaper publication. After the newspaper publication, trustees must wait for 28 days before taking any further steps.
  • At the expiration of the 28 days, we file all documents, and the application if not queried would be approved within a week or two.

The total period to register an NGO in Nigeria is approximately two months.

Anyone can be appointed a trustee in so far as the person is not an infant or a person of unsound mind.

Also, an undischarged bankrupt can neither be a trustee nor can a person who has been convicted of fraud or dishonesty within the last five years before his proposed appointment.

Anyone who is appointed a trustee must give his consent otherwise his appointment would be invalid.

The following classifications shall apply to incorporated trustees;

1) Religious
2) Educational
3) Literary
4) Scientific
5) Social
6) Developmental
7) Cultural
8) Sporting
9) Charitable
10) Others.

The key difference between an incorporated trustee and a company limited by guarantee lies in their legal structure and operational focus.

An incorporated trustee is a legal entity established for non-profit purposes, managed by appointed trustees and governed by a constitution. It primarily engages in charitable, religious, educational, or social activities and relies on donations and grants for financing.

On the other hand, a company limited by guarantee operates similarly to a traditional company but with members acting as guarantors committing to pay a nominal amount in the event of winding up.

While both serve non-profit objectives, the incorporated trustee is specifically designed for trustee governance of non-profit organizations, whereas the company limited by guarantee operates under a more commercial structure with member guarantors.