Setting up a non-profit organization in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are launching a small community group or a large-scale foundation, you must follow the legal guidelines to gain juridical status.
Decide on Your NPO Category
Initially, 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 operates through the eSPARC portal for online submissions.
Core Documents Needed
Approved Corporate Name: Reserve your desired name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, headquarters location, 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 funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of donations received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
Upload your notarized constituent documents through the eSPARC system. The SEC will evaluate the application for compliance.
Settling the Registration Costs
Settle the necessary filing fees. For a standard non-stock corporation, requirements for sec registration of non profit organization 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 how to register a non profit organization in the philippines your NPO is a legal entity in the Philippines.
Post-Registration Compliance
There are more steps requirements for sec registration of non profit organization after SEC approval. To be completely compliant, you must:
Register with the BIR: Apply for a tax ID and apply for a requirements for sec registration of non profit organization Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a local permit and a Mayor's 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 requirements for sec registration of non profit organization Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By following these steps, you ensure your organization remains compliant with Philippine law for years to come.