A Non-Governmental Organization must be registered with the Corporate Affairs Commission (CAC) as a company limited by guarantee or as incorporated trustee. The Companies And Allied Matters Act 1990, CAP C20 L.F.N 2007 (popularly known as CAMA  regulates the registration of clubs, churches, organisations and associations, and others. The Act, Part C; “Incorporated Trustee”. Note that such organisations can still be registered as company limited by guaranty under the Part A; to be able to do some limited business even as an NGO, church or club, among others.

A Non-Profit Organisation (NPO) is any organization that is established for the purpose of achieving a goal in the society and is not profit oriented. This definition is broad and it includes an NGO. But the notable difference between NGO's and NPO's is that, an NGO is a legal entity, a non-governmental organization that is mostly funded by the government but excludes the government from its operations.

In the case of Non-profit organizations, extra funds from their various activities are used solely for the purpose of the organization, unlike NGO's where extra funds could go to shareholders and owners of the organization. NPO's could be charity organizations, service organizations or even NGO's. NPO's do not usually choose their target groups according to who can pay for the service, but according to who needs the service most.

Non-governmental organisations (NGO's) are organisations that are not part of government and do not exist to make a profit from the work of the organisation for the owners or members of the organisation. They exist to serve some public purpose rather than just serving the personal interests of the owners or members of the organisation. Profit produced is used by the organisation to make a greater impact in terms of their public purpose.

 

Registration as Incorporated can be done by:

a.  Person Bound together by religion, custom, kinship or nationality
b.  Association established for religious, educational, literary, scientific, social development, sporting or charitable purpose  
c.  Clubs, Cultural Associations, Foundations and Schools

Registration of Non-governmental organisations (NGO's) can be done as:

a.  Company Limited by Guarantee or 
b.  Incorporated Trustees

Legality of registered  NGO's in Nigeria:

a.  It is a body Corporate i.e It has a right to sue and be sued
b.  Legal Personality - 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 influecial role among the board of Trustees
c.  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 .
d.  Power to Hold Land: Having the capacity to own lands or buy lands for its operations immediately unless it won’t be registered
e . Capacity to own a Common Seal:

Pre-Registration Requirements 

• Aims and objectives of the proposed Incorporated Trustee normally minimum  of 3 Trustees
•  Address of The Association 
•  Names of the Trustees (At least 2 or More)
•  The personal residential addresses of each of the Trustees
•  Occupation of each of the Trustees
•  Tenure of each of the Trustees, the removal and filling of the vacancy of the Trustee
•  List of the Executive Members of the association, including the President, secretary, financial secretary, auditors etc

PROCESSING PERIOD

Application for Incorporation of Trustees - allow up to 30 working days for processing.

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