How to start a non-profit in Ghana?

Key takeaways

• Every nonprofit must first be legally incorporated as a Company Limited by Guarantee before it can operate.
• After registration, you must apply for a license from the Non-Profit Organisation Secretariat.
• After licensing, you must register with the GRA, renew your licence as required, and file annual returns.

In Ghana, a non-profit organisation must first be legally registered as a Company Limited by Guarantee under the Companies Act of 2019 (Act 992).

After incorporation, you must also obtain a license to operate from the Non-Profit Organisation Secretariat before conducting activities.

What is a non-profit organisation in Ghana?

A Non-Profit Organisation (NPO) in Ghana is a legally registered corporation that operates for public benefit rather than profit. These organisations work on issues such as health, education, youth empowerment, poverty reduction, environmental conservation, and social justice.

In Ghana, nonprofits are registered as Companies Limited by Guarantee (LBGs), a company structure created specifically for organisations that do not distribute profits to members. Instead of shareholders, an LBG has guarantors who agree to contribute a nominal amount if the organisation is wound up.

LBGs may be registered as public or private companies limited by guarantee. Small or founder-led organisations typically use a private LBG and operate without public fundraising. In contrast, a public LBG is designed for larger nonprofits that intend to raise funds from the public or receive significant donor support.

Any surplus income generated by a nonprofit must be reinvested in its mission and cannot be distributed to its members.

Types of non-profits you can register

Types of nonprofits include:

• Non-Governmental Organisations (NGOs): organisations working independently from the government on social issues such as support for people in need.
• Foundations: bodies typically established by individuals, families, or organisations to offer grants, fund social projects, or for charity.
• Community-Based Organisations (CBOs): organisations which work within a local community to solve everyday needs and social challenges.
• Faith-Based Organisations (FBOs): formed by churches or religious bodies to promote societal and human rights issues.

Eligibility and requirements

To be eligible for registration, you must:

• Have a unique proposed name.
• Have at least two directors (one must reside in Ghana) and a secretary.
• Establish a constitution or set of regulations that outline your goals and governance.
• Have a registered office address in Ghana.
• Ensure that all board members have valid Tax Identification Numbers (TINs).
• An appointed auditor with a signed consent letter.

How to start a non-profit in Ghana?

To start an NGO in Ghana, you must follow key legal steps to ensure your organisation is fully recognised and compliant.

Pre-registration

Before you register:

1. Develop your vision and mission by outlining your purpose, targeted audience, and long-term objectives.
2. Draft a constitution that defines your goals, membership system, administration policies, and procedures for making decisions.
3. Establish an executive council/board (directors, secretary, guarantors) who have the abilities and integrity to manage operations. This team will sign legal documents.
4. Secure a TIN for each key officer from the Ghana Revenue Authority (GRA).

Registration with the ORC

Registering with the Office of the Registrar of Companies (ORC) is the key step that legally establishes your nonprofit in Ghana.

1. Conduct a name search at the ORC to ensure your selected name is unique and available. If available, reserve it.
2. Purchase and complete the required forms from the ORC, which usually include:

• • Form 3 (3B for private LBG and 3E public LBG)
  • Beneficial Ownership (BO) Disclosure forms
  • Consent from the directors and the secretary
  • Constitution and TINs
  • ID copies and auditor details

3. Obtain a consent letter from a qualified and licensed Chartered Accountant who meets the following criteria:

• • Registered with the Institute of Chartered Accountants, Ghana (ICAG).
  • In good standing with ICAG.
  • Registered with ORC as a Sole Proprietorship or Partnership

4. Each director must submit a consent letter and a Statutory Declaration declaring that they have not been convicted of any criminal offence involving fraud and relating to company promotion, incorporation, or management and have not been a director of a company that became insolvent (or if so, must disclose details). The Statutory Declaration Forms must be witnessed by either the Commissioner for Oaths, a Notary Public, or may be self-declared.
5. The Secretary must also submit a consent letter.
6. Submit all completed documents to the ORC.
7. Pay the registration fee, which costs GHS 490 for standard processing and an additional GHS 1,790 for VIP processing.
8. Once approved, you receive:

• • Certificate of Incorporation
  • Certified True Copy (CTC) of the registered company constitution.
  • CTC of Form 3B/3E (costs GHS 30)
  • BO Profiles

Post-registration

After incorporation, you cannot begin running projects or activities until the government licenses you. In Ghana, this licensing step is done by the Non-Profit Organisation Secretariat (NPOS).

The NPOS checks that your governing documents, leadership, and office setup meet national standards, issues your licence to operate as a legal entity, and later monitors compliance to help ensure you meet reporting obligations.

To register with the NPOS, you must complete these steps:

1. Pick up the LF-2 NPO Licensing Application Form from any NPOS office. You can download it from their website.
2. Prepare a formal application letter addressed to the Head of the NPOS, clearly requesting the NPO licence.
3. Attach required documents, which usually include:

• • Copies of your ORC registration documents (Certificate of Incorporation, Form 3B).
  • Your constitution.
  • IDs and passport photos of the executive council/board.
  • Details of your office location (physical, postal, digital address).

4. Obtain a banker’s draft from any commercial bank indicating the licensing fees payable to the Department of Social Welfare (DSW). The NPO Secretariat sets the cost.
5. Comb-bind all documents (except for the bank draft) and submit them to the NPOS office at this address:

Head, NPOS
P.O. Box MBO 186
Ministries, Accra.
Digital Address: GA-110-4673

Note: Please confirm the current submission address with the NPOS.

6. Once submitted, you’ll receive a provisional licence (valid for three months), after which the Secretariat conducts a fit-and-proper test and may request additional information.
7. Once the test is approved, a final licence is granted, enabling your organisation to operate legally as an NPO in Ghana.

Even after you are officially licensed to operate, you must:

• Register your non-profit with the Ghana Revenue Authority (GRA) for tax purposes. This does not automatically mean you pay taxes, but you must register and comply with their requirements if you want to apply for tax exemptions or file returns.
• File annual returns with the ORC after the first eighteen months and annually thereafter to keep your organisation’s legal status up to date.
• Renew your NPOS licence within one month before it expires.

Note: If you fail to renew your licence on time, your organisation can lose its legal authority to operate.

How to fund a non-profit in Ghana?

Explore different ways to secure financial support for your mission:

• You can apply for grants or donations (e.g., Mastercard Foundation Projects, Ghana Red Cross Society, MTN Foundation, Telecel Ghana Foundation, UNICEF, EU Grants, USAID).
• You can organise fundraising events.
• You can partner with a government agency or foreign embassies for financial support.
• You can take on income-generating projects aligned with your mission (e.g., handicrafts or training programs).

Note: Foreign funds are permitted, but financial reporting and anti-money laundering compliance apply.

FAQs

How long does it take to register a non-profit in Ghana?

The registration process typically takes two to four weeks for incorporation if the paperwork is correct; NPOS licensing can take longer depending on the review process.

What is the cost of starting a non-profit in Ghana?

The cost of registering a Company Limited by Guarantee is about GHS 500. However, NPOS fees vary and should be confirmed at the secretariat.

Do I need a lawyer to register a non-profit in Ghana?

You don’t necessarily need a lawyer, but legal counsel can reduce errors and expedite filing.

Can a non-profit in Ghana receive foreign donations?

Yes, nonprofits in Ghana can receive foreign donations.

Do non-profits pay taxes?

Nonprofit organisations are generally exempt from taxes, but they must still submit yearly tax returns with the GRA to maintain their status and integrity.

Conclusion

Starting a nonprofit in Ghana requires careful preparation, a clear legal process and ongoing compliance with both the ORC and the NPOS.

With the proper foundation and governance, your organisation can focus on meaningful impact and community development.