An Incorporated Trustee is a legal entity registered under the Corporate Affairs Commission (CAC) to manage the affairs of non-profit and non-governmental organizations. This status is suitable for:
- NGOs
- Churches and mosques
- Clubs and associations
- Foundations
- Charitable organizations
The legal framework for registering Incorporated Trustees is governed by Part F of CAMA 2020, formerly Part C.
Why Register an Incorporated Trustee in Nigeria?
Registering as an Incorporated Trustee offers the following benefits:
- Legal recognition and perpetual succession
- Tax exemptions for qualifying organizations
- Eligibility for grants and funding
- Ability to open a corporate bank account
- Protection of the organization’s name and objectives
Requirements to Register Incorporated Trustee in Nigeria

Before initiating the process, it is crucial to meet the legal and documentary requirements for registering an Incorporated Trustee. Here’s what you’ll need:
- Name of the Organization: Ensure it is unique and does not conflict with existing names.
- Aims and Objectives: Clearly define the goals of the organization.
- Details of Trustees: Minimum of two trustees (must be adults of sound mind and integrity).
- Constitution of the Organization: This outlines the governance structure, membership, and decision-making process.
- Minutes of Meeting: A resolution from the meeting where the trustees were appointed.
- Application Form CAC/IT 1: Completed and signed.
- Passport photographs and valid IDs of all trustees.
- Evidence of payment for filing fees.
Steps on How to Register Incorporated Trustee in Nigeria

1. Name Search and Reservation
The process begins with a name availability check through the CAC online portal. You can search and reserve a unique name via CAC Public Search Portal.
2. Drafting the Constitution
The constitution must cover the aims and objectives, rules guiding operations, membership, and more. It must align with CAMA provisions.
3. Trustee Resolution and Meeting Minutes
Hold a meeting of the proposed trustees. Keep detailed minutes showing:
- Appointment of trustees
- Authorization to submit registration
4. Newspaper Publication
You are required to publish a notice in two national newspapers, one of which must be a local newspaper circulating in the area the organization is based. This is to inform the public of your intention to register the Incorporated Trustee and allow for objections.
5. Submission of Application
After compiling all necessary documents and completing the CAC Form CAC/IT 1, submit the application online through the CAC official portal.
Include:
- Constitution
- Trustee details
- ID cards and passport photos
- Newspaper publication pages
- Application form and meeting minutes
- Payment receipts
6. Review and Approval
The CAC will review the application. If there are no objections and all documentation is valid, a Certificate of Incorporation and status as an Incorporated Trustee will be issued.
Cost of Registering Incorporated Trustee in Nigeria
The cost can vary depending on:
- Professional/legal fees (if using a consultant)
- CAC filing fees
- Newspaper publication charges
Estimated costs:
- CAC filing: ₦25,000–₦50,000
- Legal drafts and consultation: ₦50,000–₦150,000
- Newspaper publication: ₦30,000–₦50,000
Timeline to Register Incorporated Trustee in Nigeria
The total timeline depends on several factors but generally takes 6–12 weeks. Delays may occur if:
- Documents are incomplete
- Name reservation takes longer
- Objections arise from the public notice
Common Mistakes to Avoid During Registration

- Using a name similar to an existing organization
- Submitting incomplete or inaccurate documents
- Not publishing in the required newspapers
- Not complying with CAMA provisions
- Failing to hold or document the trustee meeting
Frequently Asked Questions
Q: Can I register an NGO without a lawyer?
A: Yes, but legal guidance is recommended to avoid mistakes in documentation and constitution drafting.
Q: Can foreigners be trustees?
A: Yes, but at least one trustee should be a Nigerian resident.
Q: What happens after registration?
A: You receive a Certificate of Incorporation and can now operate legally, open a bank account, and apply for grants.
Final Thoughts on How to Register Incorporated Trustee in Nigeria
Understanding how to register Incorporated Trustee in Nigeria is key to establishing a legally compliant and credible non-profit. While the process may seem complex, proper planning, accurate documentation, and adherence to CAC regulations can streamline the experience.
For expert help, Need help? Contact a CAC-accredited agent for support.
✅ Need help Registering your Incorporated Trustee? Talk to a consultant Whatsapp: David (0704 193 2564) or click on the link to chat him directly.