Document background
The Memorandum of Association for a Non-Profit Organisation is a mandatory document required when registering a non-profit organization in Nigeria under the Companies and Allied Matters Act (CAMA) 2020. It is used to establish the legal existence of the organization and must be filed with the Corporate Affairs Commission. The document outlines the organization's charitable or non-profit objectives, governance structure, and operational framework. It includes crucial information such as the organization's name, registered office, objects, powers, trustee details, and provisions for managing the organization's affairs. This document is particularly important as it serves as evidence of the organization's non-profit status for regulatory compliance, tax purposes, and stakeholder relationships. The memorandum must comply with Nigerian law and typically requires professional legal input during its preparation.
