Step 1:

Apply for reservation:

Here, unlike the simple method used for the reservation of business name and companies, you are required to fill in more details, like the details of the Association, Church, School, Foundation etc. The details of the Trustees etc. 

CAC reservation fee for Incorporated Trustee is 5000 Naira (as at this time).

Step 2:

After the reservation is approved:

You will have to do two newspaper publication (any national newspaper), then you also prepare trustee declaration forms.

Note that you will have to wait for 28 days after the newspaper publication, before you can complete the registration and get it approved by the CAC.

I hope this is a bit helpful, and I am open to share more insights on specific areas for your registration.