Setting up a NGO in the Philippines is centered on 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 juridical status.
Determining the Right Legal Structure
At the start, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically sustained by membership dues and local contributions.
Foundation: This requires a capital fund of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To complete your application, you must prepare a specific set of papers. As of 2026, the SEC operates through the eSPARC portal for digital applications.
Core Documents Needed
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This details your organization’s purpose, headquarters location, and the names of the trustees.
By-Laws: These define the rules of operation, including how meetings are held and how directors are elected.
List of Members and Contributors: A certified list of the people joining the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
After gathering the paperwork, follow these phases:
Phase 1: Online Submission
Submit your notarized constituent documents through the eSPARC how to register a non profit organization in the philippines system. The SEC will evaluate the application for accuracy.
Settling the Registration Costs
Pay the required filing fees. For a standard non-stock corporation, the cost usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This certificate proves that your organization is a legal entity in the Philippines.
Post-Registration Compliance
Registration with the SEC is only sec registration requirements for non profit organizations the first step. To be fully operational, you must:
Register with the BIR: Apply for a tax ID and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are required to apply for exemption. You must file a request with the BIR for a Tax Exemption sec registration requirements for non profit organizations Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a how to register a non profit organization in the philippines Mayor's Business Permit from the LGU where your office is located.
Donee Institution Status: If how to register a non profit organization in the philippines you want your benefactors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up a non-profit is a significant undertaking. By adhering to these requirements, you ensure your organization remains compliant with Philippine law for years to come.