NGO & Trustees · 7 min read
Registering an NGO / Foundation in Nigeria (CAC Part C) - 2026 Guide
Incorporated Trustees, name reservation, trustee declarations, newspaper publication, SCUML and the realistic 8–14 week timeline.
NGOs, foundations and faith-based organisations register under CAC Part C as Incorporated Trustees. It's a longer process than a regular company, so plan ahead.
What you need
- Proposed name (with 'Foundation', 'Initiative', 'Trust' or similar suffix)
- Minimum 2 trustees - passport photos, IDs, signatures
- Trustees' declaration form (sworn at a High Court)
- Constitution (objectives, governance, meetings, dissolution)
- Minutes of the meeting appointing trustees
- Common seal impression and special clause
Steps and timeline
- Name reservation (from ₦1,000 upward) - 1–3 working days
- Newspaper publication of trustee names (2 national dailies) - 28-day objection window
- Submit application + pay CAC fee
- CAC review and certificate - typically 8–14 weeks end-to-end
- Post-registration: SCUML (mandatory for NGOs), TIN, corporate bank account
NGO costs vary widely with publication fees and donor compliance. Get a written quote from an AMG agent before starting.