Churches and Mosques are considered to be corporate entities by the Corporate Affairs Commission (CAC); and as such the law requires that churches, mosques, ministries and other religious organizations must be registered with the CAC under Incorporated Trustees.

Other organizations under this category include: NGOs, Charities, Associations, Community based Organizations, Social Clubs, Youth Clubs, Women's Groups, Professional Groups and Places of Worship. The normal practice in Nigeria is that an Attorney or Agent is paid to do the incorporation, but anyone with limited budget can actually process the registration by him or herself.

The following is a step by step guide on the registration of Incorporated Trustees in Nigeria:

1. The first step is to do a name availability search with the CAC. If the name is approved, then procurement of Application Form follows. If the name is denied, you simply craft another name and re-apply.

2. The second step is to publish the approved name in three (3) national newspapers, one must be a local newspaper widely circulated in the area where the Organization is based.

3. The third step is to create a Board of Trustees (if not in existence) Religious organizations or any other organization registered under Incorporated Trustees is supposed to be governed by a Board of Trustees.

4. The fourth step is the submission of the duly completed Application Form in triplicate, which should be accompanied by the following:
i) A formal letter of application.
ii) The original newspaper publications.
iii) Two (2) copies of Applicant's Constitution.
iv) Minutes of the meeting where the Trustees were appointed, having the list of members present and absent; and showing the voting pattern, signed by the Chairman and Secretary of the Board.
v) Minutes of the meeting where the Special Clause rules was adopted into the Constitution, signed by Secretary and Chairman.
vi) Trustees have to attach two (2) passport photographs each.
vii) Trustees have to sign against their names on the Application Form, with their respective permanent residential addresses.
viii) The impression of the common Seal should be affixed on page 11 of the form.
ix) Evidence of payment of prescribed fees.
x) The Application Form should be duly signed by the Secretary and Chairman of Board.

5. Step five is that all documentation is then reviewed by officials of CAC, and if there are no queries, the Church or Mosque, or any of the organizations under this category is registered with the CAC and issued with a Certificate of Incorporation. A situation may arise where there are queries. What you simply do is to correct what you are asked to correct and resubmit.

6. Due to the level of documentation involved in the registration of Incorporated Trustees in Nigeria, it is always advisable to use the services of an Attorney or Agent to make it stress free. For inquiries or assistance, see my Signature to contact me.