Establishing a NGO in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are founding a small community group or a large-scale foundation, you must follow the Revised Corporation Code to gain legal personality.
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 starting endowment of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of papers. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
Core Documents Needed
Approved Corporate Name: Reserve your desired 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 management structure, including how meetings are held and how directors are elected.
List of Members and Contributors: A certified list of the people starting sec registration requirements for non profit organizations the organization.
Treasurer's Affidavit: A sworn statement verifying the amount of donations received.
How to Complete Your Application
After gathering the paperwork, follow these stages:
Phase 1: Online Submission
Submit your notarized constituent documents through the eSPARC system. The SEC will check the application for compliance.
Phase requirements for sec registration of non profit organization 2: Payment of Fees
Settle the necessary filing fees. For a standard non-stock corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon approval, sec registration requirements for non profit organizations the SEC will issue your Certificate of Incorporation. This certificate confirms that your organization is a legal entity in the requirements for sec registration of non profit organization Philippines.
Beyond the SEC
Your journey doesn't end with the SEC. To be legally active, you must:
Register with the BIR: Apply for a tax ID and apply for a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: requirements for sec registration of non profit organization Non-profits are required to apply for exemption. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Business Permit from the LGU where your office is located.
PCNC Accreditation (Optional): If you want your donors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up a non-profit is a noble undertaking. By following these steps, you ensure your organization is built on a firm foundation for years to come.