A non-government organisation or religious organisation may apply to the Commissioner General to be recognized as a charitable organisation. It should be noted that an organisation to qualify to make an application under this category should be an entity of a public character which is established and functions solely as an organisation for:
(i) The relief of poverty or distress of the public
(ii) The advancement of education; or
(iii) The provision of general public health, education, water or road construction of maintenance.

An application under this category should be made to the Regional Manager at the regional office where the organisation is registered. The following should be attached to the application;
(i) Copy of applicant’s registration status
(ii) Copy of applicant’s constitution and performance report
(iii) Copy of introduction letter from District Commissioner where the applicant is operating
(iv) Copy of applicant’s TIN certificate
(v) Copy of Financial statements for at least three current years
It should be well known that being ruled as a charitable Organisation by the Commissioner does not qualify an organisation to any tax exemption or exemption to fulfill any submission obligations required by the tax law, but it rather gives different arrangement of calculating tax payable by such an organisation.