Non-governmental organizations, foundations, religious bodies, and associations registered as incorporated trustees are also required to file annual returns with the Corporate Affairs Commission.
The process is different for companies and business names because it centers on a statement of affairs and trustee updates.
Step 1: Prepare Required Information
Before starting the CAC annual returns process, ensure you have:
- Full list of trustees with their particulars
- Statement of affairs showing assets, liabilities, income, and expenditure
- Minutes of the last general meeting, especially where trustees were appointed or replaced
- Any resolutions affecting the structure or activities of the organization.
Step 2: Log in to The CAC Portal
Go to post.cac.gov.ng or icrp.cac.gov.ng, sign in with your account, and select your organization’s profile using the IT number. From the dashboard, click Annual Returns under post-incorporation filings.
Step 3: Complete the Online Annual Return Form
For incorporated trustees, the form focuses on the organization’s financial and administrative details. You will need to:
- Enter trustee particulars
- Provide details of organizational activities during the year
- Confirm compliance with CAC regulations
- Attach resolutions where relevant
Step 4: Upload Supporting Documents
The key document here is the statement of affairs. This should clearly outline the organization’s financial position. Supporting documents may include:
- Updated trustee information
- Minutes of meetings with resolutions
- Other compliance-related attachments requested by CAC
Step 5: Pay the Filing Fee
Generate an invoice and pay the required fee through the CAC payment gateway. Keep your receipt and reference number safe as proof of payment.
Step 6: Submit and Download Acknowledgement Slip
After payment, submit the application online. Once approved, download and store the acknowledgement slip. This proves that your organization has successfully filed its annual returns for the year.
Overview Of Incorporated Trustees Annual Returns Filing Steps
| Step | Action | Key Requirement |
| 1 | Prepare required information | Trustees’ details, statement of affairs, minutes |
| 2 | Log in to CAC portal | IT number and profile access |
| 3 | Fill out the return form | Trustee particulars, activities, compliance |
| 4 | Upload documents | Statement of affairs, resolutions, trustee updates |
| 5 | Pay fee | Generate invoice and pay online |
| 6 | Submit and track | Approval and acknowledgement slip |
Conclusion
Many organizations delay filing their annual returns until they need to amend their constitution, appoint new trustees, or apply for grants.
At that stage, accumulated penalties make the process more difficult. Consistent compliance ensures credibility with donors, stakeholders, and regulators, which strengthens your organization’s reputation.
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