How to Register an NGO in Nigeria: Complete Guide

Appoint your trustees

You need a minimum of two trustees. Each must be at least 18 years old, of sound mind, and must not be an undischarged bankrupt or a person convicted of an offence involving fraud or dishonesty within the preceding five years. Trustees are appointed by resolution at a general meeting of the members.

Prepare the constitution and resolutions

The constitution sets out the name, aims and objects, membership, governance structure, meetings, trustee powers, financial controls and dissolution clause. The CAC reviews it closely, and vague or commercial-sounding objects are a frequent cause of query.

You will also need the special clause resolution appointing the trustees and adopting the constitution, signed by the chairman and secretary of the meeting, plus minutes and an attendance list.

Reserve the name and publish the notice

After name availability is confirmed, the application must be advertised in three newspapers — one national daily, one local daily and one widely circulated in the area of operation — inviting objections within 28 days. This publication requirement is the main reason NGO registration takes longer than company registration.

File and await approval

The application is submitted with the constitution, trustee identification, passport photographs, minutes, newspaper copies and the impression of the common seal. Registration typically completes within 4 to 8 weeks from publication, assuming no objection is received.

After registration

Incorporated Trustees must file annual returns with financial statements, obtain a TIN, apply for tax exemption status where eligible, and keep proper books. Most institutional donors require independently prepared financial statements before releasing funds.