Establishing 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 Revised Corporation Code to gain official recognition.
Step 1: Choose Your Organization Type
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 minimum initial contribution 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 operates through the eSPARC portal for online submissions.
The Checklist
Name Verification Slip: Reserve your chosen name through the SEC online portal.
The AOI: This outlines your organization’s purpose, principal office address, and the names of the trustees.
Internal Rules: 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 funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of donations received.
How to Complete Your Application
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 consistency.
Phase 2: Payment of Fees
Pay the required filing fees. For a standard non-stock corporation, the fee usually ranges from ₱3,000 to ₱5,000, requirements for sec registration of non profit organization depending on processing charges.
Phase 3: Issuance of Certificate
Upon approval, the SEC will issue your Certificate of Incorporation. This certificate proves that your NPO is a registered body in the Philippines.
Post-Registration Compliance
There are more steps after SEC approval. To be completely compliant, you must:
Register with the BIR: Apply for how to register a non profit organization in the philippines a tax ID and apply for a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are not automatically exempt. You must requirements for sec registration of non profit organization file a request with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain requirements for sec registration of non profit organization a Barangay Clearance and a Mayor's sec registration requirements for non profit organizations Business Permit from the city hall where your office is located.
Donee Institution Status: If you want your donors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a noble undertaking. By adhering to these requirements, you ensure your organization stands on solid legal ground for years to come.