Setting up a non-profit organization in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are starting 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 unique name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, headquarters location, and the names of the incorporators.
By-Laws: These define the management structure, including how meetings are held and how trustees 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 contributions 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
Pay the required requirements for sec registration of non profit organization 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 approval, the SEC will issue your Certificate of Incorporation. This paper proves that your NPO is a legal entity in the Philippines.
Final Steps to Operation
There are more steps after SEC approval. To be completely compliant, you must:
Tax Registration: Apply requirements for sec registration of non profit organization for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not how to register a non profit organization in the philippines automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a local how to register a non profit organization in the philippines permit and a Business Permit from the LGU where your office is located.
Donee Institution Status: If you want your donors to sec registration requirements for non profit organizations claim tax credits, seek accreditation from the 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.