This manual was written as part of the “implementing capacity development actions” supported by Forus, French
Development Agencies and the European Union. It is the fruit of the efforts and experiences of Nigeria Network
of NGOs (NNNGO) staff members and individuals who have spent careers in the nonprofit sector as board
members, project and programme officers, executive directors, administrators, human resources managers, and
finance managers. The author is especially indebted to the following individuals who reviewed the manuscript and
provided extensive comments that greatly enriched this manual: Crystal Chigbu, Dr. Funmi Akinyele, Oyindamola
Aramide, Chidinma Okpara, Adeola Odunsi, Timothy Odion and Matthew Afolabi.
The electronic version of the manual, posted on www.nnngo.org will be updated periodically to reflect changes in
policy and practice that affect nonprofit management.
This document was prepared by the Nigeria Network of NGOs as a service and a reference tool to its members
and the wider civil society community and is not intended to provide any legal advice. Nonprofits should consult
their own lawyers for advice on any legal issue or other relevant professionals on a specific problem or matter that
may arise in the nonprofit governance process.
Originating Author: Oyebisi, B. Oluseyi
Design: Dotun Ajibade