Abstract
This research study analyzes the historic improvement of the Company and Allied Matter Act, its roles, purpose and relationship with non-governmental organizations in Nigeria, United Kingdom and the United State of America and how it administers the provisions of the Act. Exploratory research design was adopted with relevant literature as it relates to Not for Profit Organizations and the regulatory laws governing the countries under study. Findings from the research work showed that it is not practicable for the Nigeria State to exert control over religious bodies as obtained in developed countries because Nigeria is not a purely secular State and the existence of a perceptible suspicion between the two prominent religious bodies. More so, Government does not award grants to religious bodies neither does it give tax credits to tithes and special donations to religious bodies. Against the foregoing, this study hereby recommends that the idea of adopting the jurisprudence behind the regulation of NFPOs from other climes and reporting same on the CAMA 2020 is impractical and as such, our legislators need to be creative and bespoke in the formulation of policies. This can be achieved by focusing on the utilization of revenue collected by the government to better the lives of the people.
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