From January 1, 2026, a new era of financial regulation begins for churches, ministries, and faith-based organizations across Nigeria.
The new Tax Laws introduce major compliance requirements for all organizations handling funds — including religious bodies. These laws empower the Federal Inland Revenue Service (FIRS) to scrutinize and tax income received through personal or unregistered accounts, even if the funds are for ministry or charitable purposes.
If your church is not yet registered with the Corporate Affairs Commission (CAC) as a Trustee Organization, this directly affects you.
The Problem: How the New Law Affects Unregistered Churches
Under the new regulations, any organization not properly registered will have its financial transactions treated as personal income of the individuals handling the money — usually the pastor or church administrator.
That means:
Offerings, tithes, and donations received through a personal or unregistered account can be taxed as personal income.
The FIRS can demand explanations or back taxes on these funds.
It could also result in frozen accounts, disputes, and unnecessary legal exposure.
Before now, many ministries operated freely with personal or informal accounts, but from January 2026, this will no longer be accepted practice.
This change is not to punish churches — it is part of a broader government effort to encourage transparency, accountability, and proper legal structure in all organizations that handle public or donated funds.
Why Registration Protects the Church
When your church or ministry is registered with the Corporate Affairs Commission (CAC) as a Trustee, it becomes a separate legal entity — recognized by law and distinct from you personally.
This registration ensures that:
Your church funds cannot be taxed as personal income. The ministry can own property, open bank accounts, and enter contracts legally. It gives credibility with members, partners, donors, and banks. You can operate in peace, knowing your accounts are protected under Nigerian law.
In short, CAC registration legally separates the church from the pastor, protecting the church’s assets, offerings, and reputation.
The Old Way vs. The New Reality
In the past, many ministries could run freely under personal names, using personal accounts for church offerings.
That era is ending.
The New Tax Laws, effective January 2026, makes it clear: any organization collecting or managing funds without legal registration can be treated as an individual, not as an institution.
Unregistered ministries will therefore face taxation under personal income law — while properly registered Trustees remain protected and compliant.
This is the government’s way of encouraging proper legal structures and accountability within faith-based organizations.
Why You Should Act Now
Waiting until December 2025 will create massive congestion at CAC offices nationwide. Ministries, NGOs, and churches will all rush to complete registration before the January deadline.
Registering early through TBD & GC Limited ensures:
A smooth, fast registration process
Guaranteed compliance with all CAC and FIRS standards
Protection of your ministry’s income and credibility before the law
About TBD & GC Limited
TBD & GC Limited is part of the Tersur Group, a trusted name in business and organizational development in Nigeria.
For over 10 years, we’ve helped churches, ministries, NGOs, and associations across the country register and structure their organizations with the Corporate Affairs Commission (CAC) — ensuring full compliance and peace of mind.
Our experienced CAC team handles everything for you — from name reservation to document preparation, filing, and delivery of your official registration certificate.
Our Trustee Registration Packages
We offer two straightforward, affordable packages designed for ministries of every size:
1. Basic Package – ₦140,000
Includes:
CAC Certificate of Incorporation
Status Report
Approved Constitution
Ideal for ministries seeking quick, compliant registration.
2. Comprehensive Package – ₦200,000
Includes everything in the Basic Package plus:
Common Seal
EFCC SCUML Registration
Tax Identification Number (TIN)
This package ensures your ministry is fully compliant and bank-ready for operations, donations, and expansion.
Requirements for Church Registration
To register your ministry or church as a Trustee, you’ll need:
Proposed church name
At least three trustees (leaders or representatives)
Valid ID and passport photo for each trustee
Registered address for the ministry
Minutes of meeting appointing trustees
Statement of church objectives (we can help draft this)
Church constitution (we provide standard templates)
Processing time: 3–4 weeks after submission and payment.
Let’s Protect Your Ministry — Act Now
You’ve worked hard to build your ministry. Don’t let new tax laws threaten your peace or your mission.
Registering your church now with TBD & GC Limited gives you legal protection, credibility, and compliance — before the January 2026 deadline.
Office Address:
Suite 103, Nwukpabi Plaza, No. 14 Ibrahim Waziri Crescent, Gudu District, Abuja
Call or WhatsApp: +234 802 951 5932
Our consultants are ready to answer all your questions and guide you step-by-step through your registration.
Avoid the December rush. Protect your church and your legacy now.