Setting up a non-profit organization in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are starting a small community group or a large-scale foundation, you must follow the legal guidelines to gain juridical status.
Determining the Right Legal Structure
Initially, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically funded by membership dues and small donations.
Foundation: This requires a capital fund of ₱1,000,000.
What You Need for SEC Approval
To apply for registration, you must prepare a specific set of papers. As of 2026, the SEC utilizes the eSPARC portal for online submissions.
Required Paperwork
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This states your organization’s purpose, principal office address, and the names of the incorporators.
Internal Rules: These define the rules of operation, including how meetings are held and how trustees are elected.
Member Roster: A certified list of the people starting the organization.
Financial Statement Affidavit: A sworn statement verifying the amount of donations received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
With the requirements prepared, follow these steps:
Phase 1: Online Submission
File your notarized AOI and By-Laws through the eSPARC system. The SEC will evaluate the application for compliance.
Settling the Registration Costs
Settle requirements for sec registration of non profit organization the necessary filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on legal research fees.
Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This paper validates that your NPO is a legal how to register a non profit organization in the philippines entity in the Philippines.
Post-Registration Compliance
There are more steps after SEC approval. To be how to register a non profit organization in the philippines completely compliant, you must:
Tax Registration: Apply for requirements for sec registration of non profit organization a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not automatically exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Business Permit from the LGU where your office is located.
Donee Institution Status: If you want your donors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By meeting these SEC standards, you ensure your organization is built on a firm foundation for years requirements for sec registration of non profit organization to come.