Setting up a non-profit organization in the Philippines revolves around the Securities and Exchange Commission (SEC). Whether you are launching a small community group or a large-scale foundation, you must follow the Revised Corporation Code to gain official recognition.
Decide on Your NPO Category
At the start, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically supported through membership dues and small donations.
Foundation: This requires a minimum initial contribution of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of requirements. As of 2026, the SEC uses the eSPARC portal for online submissions.
Required Paperwork
Name Verification Slip: Reserve your chosen name through the SEC online portal.
The AOI: This details your organization’s purpose, principal office address, and the names of the trustees.
By-Laws: These define the management structure, including how meetings are held and how directors are elected.
List of Members and Contributors: A notarized list of the people starting the organization.
Financial Statement Affidavit: A sworn statement confirming the amount of donations received.
How to Complete Your Application
With the requirements prepared, follow these steps:
Phase 1: Online Submission
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will evaluate the application for compliance.
Settling the Registration Costs
Pay the required filing fees. For a standard non-stock corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on legal research fees.
Receiving Your COI
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This certificate confirms that requirements for sec registration of non profit organization your NGO is a registered body in the Philippines.
Beyond the SEC
Registration with the SEC is only the first step. To be legally active, you must:
Register with the BIR: Apply for a tax ID and secure a Certificate of Registration (Form 2303).
Seek sec registration requirements for non profit organizations Tax-Exempt Status: Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Mayor's Permit: how to register a non profit organization in the philippines Obtain a Barangay Clearance and a Business Permit from the city hall where sec registration requirements for non profit organizations your office is located.
PCNC Accreditation (Optional): If sec registration requirements for non profit organizations you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a noble undertaking. By following these steps, you ensure your organization remains compliant with Philippine law for years to come.