INTRODUCTION
The Nigeria Network of NGOs (NNNGO) is the first generic membership body for civil society organizations in Nigeria that facilitates effective advocacy on issues of poverty and other developmental issues.

For 25 years, we have worked to give non-profits in the country the needed support to keep their doors open and to serve millions of communities, families, individuals and variety of causes that critically need their intervention. As of June 2017, we have a membership of over 2,400 organisations. In 2016 alone, 442 of these organisations had a combined budget estimate of over 1billion Naira (N1, 033, 000,000)

This document concentrates on the amendments our membership is suggesting to the Part C of the Companies and Allied Matters Act (CAMA). These suggestions are informed by the NNNGO’s specialist knowledge of the non-profit sector as well as by non-state actors who deliver development outcomes to communities throughout the Federation.

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INTRODUCTION

Nonprofit governance has been in the spotlight in the last few years with increased interest in regulatory compliance. The Part F of the Companies and Allied Matters Act (CAMA) is the law guiding the formation and governance of nonprofits in Nigeria. This document is our attempt to provide a framework for improving nonprofit compliance with the Part F of CAMA. Our theory of change is centered on the assumption that good nonprofit governance serves as a strong foundation for an efficient nonprofit sector. In this document we have placed strong emphasis on how nonprofits can achieve each clause in the law, rationale for meeting them and key outcomes for the nonprofit sector.

This document is an important piece of guidance that nonprofit trustees and managers need to be familiar with. It draws on the legal requirements, established best practices and principles designed to challenge nonprofits to improve their governance and to ensure necessary systems and processes are in place in their various organisations to comply with regulations guiding the operations of nonprofits in the country, thereby helping them keep a focus on their purpose (objects).

We have developed this document as a tool to support continuous improvement in line with each organisations size, activities and circumstances. This is our first attempt at creating a tool that can help nonprofits in complying with regulatory requirements, we welcome your comments and suggestions in making the document better.

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