If you are looking to register a church, school or any other non-profit organisation with the Corporate Affairs Commission, please note the following:

Your preferred name for the organisation will be written in full on the certificate as follows “Incorporated Trustees of … Your Preferred Name”Appointment of a minimum of 2 trustees who are adults, not bankrupt, of sound mind and have not been convicted of any offence involving dishonesty within a period of five years of the proposed appointment.

You must ensure that the aims and objectives of the organisation is for the advancement of any purpose that is religious, educational, literary, scientific, social, for development, cultural, for sporting, or charitable. You must guarantee, in your organisation’s constitution, that the income of the organisation will be applied solely towards the promotion of its objects.Your organisation should have an impression or drawing of its common seal.

You should publish a notice of application for registration of your organisation in 2 daily newspapers circulating in the area where the organisation is based, clearly stating and calling for objections to the registration of the organisation within 28 days. One of the newspapers must be a national newspaper. You should have an extract of the minutes of meeting where the trustees were appointed, with the list of the members present and absent and showing the voting pattern, signed by the chairman and secretary of the organisation, on the letter-headed paper of the organisation.

WORTH CONSIDERING AFTER REGISTRATION ….

  • You need to apply for a Tax Identification Number from the Federal Inland Revenue Services (FIRS).
  • You are required to maintain a proper book of accounts.
  • You will be required to file your returns at the Corporate Affairs Commission annually, not later than the 30th day of June each year except the year of incorporation.
  • You may be required, by the organisation’s constitution, to hold general meetings.
  • You are required to maintain an accurate record of your organisation’s employees.
  • You are obligated to deduct Pay As You Earn (PAYE) from employees’ salaries and remit same to the appropriate tax authority.
  • You will be required to charge and remit Value Added Tax (VAT) monthly on vatable goods and services.
  • You will be required to deduct and remit Withholding Tax (WHT) on payments made to contractors/suppliers and remit same to the appropriate tax authority, along with a schedule of deduction.
  • You may register with associations governing the aims and objectives of your organisation, e.g. a church can choose to register or be associated with the Christian Association of Nigeria.
  • If your organisation is a Non-Governmental Organisation (NGO), you are expected to register your NGO with the nearest Integrated Tax Office (ITO) of FIRS and it is mandatory to file a tax return every year at the ITO your NGO was registered. You may seek clarification on your NGO’s tax exemption status at the ITO it was registered.

For more information or questions on registration of incorporated trustees, please send an email to contactus@tundeadisa.com

PLEASE NOTE: All tax related activities are subject to administrative policies of the tax authority which change from time to time.