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 Revised Corporation Code to gain legal personality.
Step 1: Choose Your Organization Type
Before you begin, 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 starting endowment of ₱1,000,000.
Essential SEC Documentation
To complete your application, you must prepare a specific set of documents. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
The Checklist
Name Verification Slip: Reserve your chosen name through the SEC online portal.
The AOI: This details your organization’s purpose, principal office address, and the names of the trustees.
By-Laws: These define the internal governance, 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 confirming the amount of donations received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
File your notarized constituent documents through the eSPARC system. The SEC will evaluate the application for compliance.
Settling the Registration Costs
Pay the required filing fees. For a standard non-stock corporation, the total 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 NGO is a legal entity in the Philippines.
Final Steps to Operation
Your journey doesn't end with the SEC. To be fully operational, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply sec registration requirements for non profit organizations 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 Mayor's Business Permit from the city hall where your office is requirements for sec registration of non profit organization located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification sec registration requirements for non profit organizations (PCNC).
Launching a non-profit is a significant undertaking. By adhering to these requirements, you sec registration requirements for non profit organizations ensure your organization stands on solid legal how to register a non profit organization in the philippines ground for years to come.