Setting up a non-profit organization in the Philippines revolves around the Securities and Exchange Commission (SEC). Whether you are starting a small community group or a large-scale foundation, you must follow the Revised Corporation Code to gain juridical status.
Decide on Your NPO Category
Before you begin, 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 local contributions.
Foundation: This requires a capital fund of ₱1,000,000.
Essential SEC Documentation
To apply for registration, you must prepare a specific set of documents. As of 2026, the SEC utilizes the eSPARC portal for online submissions.
The Checklist
Approved Corporate Name: Reserve your desired name through the SEC online portal.
The AOI: This outlines your organization’s purpose, principal office address, and the names of the incorporators.
By-Laws: These define the rules of operation, including how meetings are held and how trustees are elected.
Member Roster: A notarized list of the people joining the organization.
Financial Statement Affidavit: A sworn statement confirming the amount of contributions received.
How to Complete Your Application
With the requirements prepared, follow these stages:
Digital Filing
File your notarized constituent how to register a non profit organization in the philippines documents through the eSPARC system. The SEC requirements for sec registration of non profit organization will check the application for compliance.
Phase 2: Payment of Fees
Pay the required filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on legal research fees.
Phase 3: Issuance of Certificate
Upon approval, the SEC will issue your Certificate of Incorporation. This document validates that your organization is a registered body in the Philippines.
Beyond the SEC
There are more steps after SEC approval. To sec registration requirements for non profit organizations be completely compliant, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are subject to tax unless exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a requirements for sec registration of non profit organization Mayor's Business Permit from the LGU where your office is located.
Donee Institution Status: If you want your benefactors to receive tax deductions, seek sec registration requirements for non profit organizations accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a significant undertaking. By meeting these SEC standards, you ensure your organization remains compliant with Philippine law for years to come.