How to Register a Church in Nigeria with CAC

Most churches start as a fellowship in a living room or a rented hall. At some point the church needs a bank account, a lease or land in its own name, and that's when it needs to be registered with the Corporate Affairs Commission (CAC).

Churches, like mosques, ministries and other religious bodies, register as Incorporated Trustees. This guide walks through the parts that trip churches up: the name, the trustees, the constitution and the wait. It's general information, not legal advice.

Straight answer first:FastCAC doesn't file Incorporated Trustees registrations. We currently register business names. Our free CAC name checker searches Incorporated Trustees too, so you can test your church's name before anyone files, and you can ask us questions on WhatsApp.

1. A Church Is Incorporated Trustees

Part F of the Companies and Allied Matters Act (CAMA) 2020 lets a body of people with a common purpose, including a religious one, appoint trustees and register them with CAC. Once registered, the trustees become one corporate body: they can hold the church's property, sue and be sued, and act for the church, and that body carries on even as individual trustees change.

This matters most for property. Land bought in the founder's personal name belongs to the founder, and disputes over that are common. Land held by the Incorporated Trustees belongs to the church.

2. Choosing the Church's Name

Under CAMA the registered name carries the words "Incorporated Trustees of" before the church's name, for example "The Incorporated Trustees of Grace Harvest Chapel". CAC applies its usual name rules, and church names run into them often:

Too close to an existing church. Words like Redeemed, Deeper Life, Winners, Christ Embassy or Apostolic are tied to well-known churches. A name that looks like a branch of one will likely be refused or queried.
Too generic."Grace Church" or "Living Faith Ministry" on their own are probably taken. Add a distinctive word.
Restricted words.Words suggesting government links, such as "Federal", "National" or "Nigeria", need extra justification or consent.

Test several options on the CAC name checker before you reserve one, and see how to check if a name is taken for how CAC judges similarity.

3. Trustees

The trustees legally hold the church's property. Plan for at least two. Under section 826 of CAMA 2020, a person can't be a trustee if they are a minor, have been found by a court to be of unsound mind, are an undischarged bankrupt, or were convicted of an offence involving fraud or dishonesty in the five years before appointment.

Each trustee provides ID, a passport photograph, signature and contact details, and swears a trustee declaration before a Commissioner for Oaths or Notary Public. Choose trustees the congregation trusts, not only the founder's family. Spreading control protects the church if there's ever a leadership dispute.

4. The Constitution

Section 827 of CAMA 2020 says the constitution must state the church's name and its aims and objects, and set out how trustees are appointed, their powers, duties and tenure, and how they're replaced. For a church it should also cover:

the church's leadership structure and how the general overseer or senior pastor is appointed and succeeded
membership and how decisions are made
how offerings and other funds are handled and accounted for
how branches are opened and run (see below)
that church property and income are used only for the church's aims
how the constitution is amended and what happens to assets if the church is dissolved

Hold a meeting to appoint the trustees and adopt the constitution, and keep signed minutes for the application. Succession is where church disputes usually start, so it's worth having a lawyer review this document.

5. Steps, Publication and Timeline

Check and reserve the name on CAC's portal.
Hold the meeting that appoints trustees and adopts the constitution.
Get each trustee's declaration sworn.
File the application with the constitution, minutes and trustee documents, and pay CAC's fee.
Publication, and 28 days for objections.
Answer any CAC queries, then download the certificate.

The publication step

Section 828 of CAMA 2020 requires the application to be published in two daily newspapers, at least one national, inviting objections. Anyone who objects has 28 days from the last publication. Who arranges and pays for the advertisement has varied in practice, so follow CAC's current instructions when you file and keep copies of anything you publish.

Realistically, plan for about two months from start to certificate, and longer if CAC queries the constitution or trustee documents. For fees, see our CAC registration cost guide and confirm current figures on CAC's portal. For the ID and document standards CAC expects, see CAC registration requirements.

6. Branches

A church registers once, as one body. Branches that run under the same constitution and trustees are part of that body, so they generally don't need their own CAC registration. The constitution should say how branches are created, who leads them and how their money flows back to the church.

If a branch registers separately with its own trustees, it becomes a separate legal body, and the parent church loses legal control of its property. That's sometimes intended (an independent affiliate) but often it's an accident that causes trouble later.

7. SCUML, Tax and Banking

SCUML

The Special Control Unit against Money Laundering (SCUML), under the EFCC, registers non-profit organisations, including religious ones. A December 2023 Central Bank of Nigeria circular tells banks to get evidence of SCUML registration from non-profits before opening accounts, so register with SCUML after CAC. It's free.

Tax

Income of a religious body of a public character is exempt from income tax under the Nigeria Tax Act 2025, as long as it isn't from a trade or business. Income from commercial activities can be taxed, and staff salaries still attract PAYE. You'll also need a Tax ID, which under the 2025 reforms replaces the old TIN. See how to get your Tax ID after CAC registration.

Bank account and ongoing filings

With the CAC certificate, constitution, SCUML certificate and trustee IDs, open an account in the Incorporated Trustees' name and stop running church money through personal accounts. Report changes of trustees to CAC. In a decision reported in October 2026, the Court of Appeal upheld a ruling that sections 839 and 842 to 848 of CAMA 2020, which include CAC's power to suspend trustees and some oversight and filing rules for Incorporated Trustees, are unconstitutional. Ask a lawyer which annual filings still apply to your church. Our post-registration compliance guide covers the general picture.

Church Registration FAQs

Does a church have to register with CAC?

A church can meet and worship without CAC registration. But without it the church has no legal identity of its own: it can't open a bank account in its name, hold land as a body or sign agreements. Registering as Incorporated Trustees fixes that.

Can I register a church as a business name or company?

Churches register as Incorporated Trustees under Part F of CAMA 2020, not as business names or companies limited by shares. Incorporated Trustees is the structure CAMA provides for religious bodies.

How long does it take to register a church?

Plan for about two months. The application has to be published with a 28-day window for objections, and name approval, sworn trustee declarations and any CAC queries add time on top.

Do our branches need separate registration?

Generally no. Branches that operate under the same constitution and trustees are part of the one registered body. Registering a branch separately would create a separate legal body with its own trustees, which most churches don't want. Your constitution should say how branches are set up and run.

Can the pastor be a trustee?

Yes, if they meet the CAMA conditions: an adult, of sound mind, not an undischarged bankrupt and not convicted of fraud or dishonesty in the last five years. Many churches deliberately include respected members alongside the founder so no single person controls the church's property.

Does FastCAC register churches?

Not yet. FastCAC currently files business name registrations. Our free CAC name checker searches Incorporated Trustees as well, so you can test your church's name, and you can ask us questions on WhatsApp.

Questions about registering your business?

Ask us on WhatsApp. It opens with a message ready to send, and we answer there.

Compliance Experts

FastCAC Legal Team

Helping Nigerians understand CAC registration, from business names to Incorporated Trustees.