INTRODUCTION
Nonprofits play an increasingly important role in public service provision and policy making across the country, giving rise to needs for new forms of regulatory oversight of such entities. In response, a number of regulatory guidelines, standards and bills have been initiated by institutions in governance charged with the responsibility of regulating, enacting and implementing laws in Nigeria. There has been push-back from civil society on the increasing interest of government to over-regulate the sector and its lack of enforcement capacity to meet the governance challenges posed by increased nonprofit activities. Guiding the formation and operations of nonprofits in Nigeria, is the Part C of the Companies and Allied Matters Act (CAMA)
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