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).