Setting up a non-profit organization in the Philippines revolves around 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.
Determining the Right Legal Structure
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 capital fund of ₱1,000,000.
What You Need for SEC Approval
To apply for registration, you must prepare a specific set of requirements. As of 2026, the SEC uses the eSPARC portal for online submissions.
Required Paperwork
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This states your organization’s purpose, headquarters location, and the names of the incorporators.
Internal Rules: 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 starting the organization.
Financial Statement Affidavit: A sworn statement verifying the amount of sec registration requirements for non profit organizations contributions received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
Once your documents are ready, follow these stages:
Phase 1: Online Submission
File your notarized constituent documents through the eSPARC system. The SEC will review the application for consistency.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the fee usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This certificate confirms how to register a non profit organization in the philippines that your NGO is a legal entity in the Philippines.
Beyond the SEC
Your journey doesn't end with the SEC. To be legally requirements for sec registration of non profit organization active, you must:
Register with the BIR: Apply for a tax ID and secure a requirements for sec registration of non profit organization Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are subject to tax unless exempt. sec registration requirements for non profit organizations 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 located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a significant undertaking. By adhering to these requirements, you ensure your organization stands on solid legal ground for years to come.