An overview of Incorporated Trustees Registration

Incorporated Trustees in Nigeria operate differently from Business Organisations such as private or public limited liability companies. Unlike business organisations primarily set up with the objective of realizing profits, Incorporated Trustees differ as they are typically set up not for profit.

Registration of a non-profit establishes trust between the public and the organizations, which encourages the public to support the cause 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, and official seal.

Features of Incorporated Trustees

Here are some of the salient features of Incorporated Trustees;


Non-Governmental Organization

In Nigeria, the vehicle for registering an NGO (Non-Governmental Organization) is Incorporated Trustees as provided under Section 590 of the Companies and Allied Matters Act (CAMA). 


Non-Profit Entity

They are set up for the purpose of furthering a cause, which could be: religious, educational, literary, scientific, social/cultural development, sporting, and charitable. It is not a business and does not distribute profits. 100% of income must be applied solely towards its causes.


No Tax

They are not liable for tax, except for income gotten through business or trade. Income is generated through grants, donations, levies, membership fees, etc.



While the minimum number of trustees is at one, CAMA is silent on the maximum number. 


Legal Personality

Upon incorporation, it obtains a distinct legal personality that can sue and be sued and own properties.



Your preferred name for the organisation will be written in full on the certificate as follows “Incorporated Trustees of … Your Preferred Name”.



The Board of Trustees is different from the executive members and also different from the sub-committee members and other members. An executive member may or may not be a member of the Board.


No owner

No one can claim it to be its owner no matter the amount of Money donated or invested. It doesn’t belong to an individual or group of persons but can have an influential role among the board of Trustees.


Perpetual Succession

It continues for life and even after the death of the major donors or board of Trustees, it continues with new Trustees taking over.



The members are not liable to contribute to the assets of the Organisation in the event of dissolution.

Benefits of Incorporated Trustees Registration

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

  • Protect the Name: Upon incorporation of the trust, no one else can use the same or a closely similar name. This helps to protect the brand’s identity.

  • Certificate of Incorporation: There would be issuing of a certificate of incorporation by the Corporate Affairs Commission (CAC). This raises a presumption of Registration.

  • Legal Protection: Nonprofit founders and members are generally not held personally responsible for a nonprofit’s debts.

  • Doing Good: Nonprofit works toward a specific cause or goal, meaning owners and employees can feel good about their work and their contributions to society.

  • Longevity: A nonprofit corporation that follows the incorporation steps to formalize its existence improves the chances for longevity and success because an official, legal entity will appear more credible and trustworthy to potential donors.

  • Tax Exemption: Once a business becomes a classified nonprofit, it’s tax-exempt. When an organization is tax-exempt, the company doesn’t have to pay federal income tax on profits earned from activities related to the nonprofit’s primary purpose.


Requirements for registering Incorporated Trustees in Nigeria

You'll have to provide the following details upon Submission;

  • Proposed Name 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. (we can provide this).
  • 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 (we can provide this).
  • Extract the minutes of the general meeting appointing trustees and adopting the special clause rules into the constitution (we can provide this).
  • Extract of Minutes of Meeting for the adoption of the special clause into the constitution (we can provide this).
  • The common seal - The impression of the common seal will be needed on the minutes, the application form, and some other documents. (we can provide this).

Where the above requirements have been complied with, the CAC shall within 7-8 weeks of the submission of the application register the Trustee and issue a digital certificate of incorporation stating the name, date, and registration number of the Incorporated Trustee.

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.

Our Process

Make Payment Online

Add the product to the cart below, 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 incorporation documents have been approved by the Federal Ministry, you will receive your completed business entity package by e-mail/mail.

Frequently Asked Questions (FAQs)

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

A nonprofit corporation is an organization that has a purpose far beyond making a profit. It uses its extra funds for the purpose of the organization, rather than dividing it between the shareholders and the owners of the organization.

However, being a nonprofit doesn’t mean that the company doesn’t make money. It just means that the company must put the money it does make back into the organization to pay for employee salaries, administrative expenses, and other overhead costs.

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.

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.

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.