The Not-For-Profit Governance Code (“NFPGC” or the “Code”) 2023, is an initiative of the Technical Working Group (TWG), constituted by the Nigerian Ministry of Industry, Trade, and Investment, which aims to provide a comprehensive framework for governance in Nigeria in not-for-profit organisations (“NFPOs”).1 The NFPGC defines NFPOs as organisations that provide services to the community or a defined group of constituents or members and do not operate to make a profit for