Establishing a non-profit organization in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are founding a small community group or a large-scale foundation, you must follow the current regulations to gain legal personality.
Determining the Right Legal Structure
Before you begin, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically funded by membership dues and small donations.
Foundation: This requires a capital fund of ₱1,000,000.
Essential SEC Documentation
To complete your application, you must prepare a specific set of documents. As of 2026, the SEC operates through the eSPARC portal for online submissions.
The Checklist
Name Verification Slip: Reserve your unique 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.
Member Roster: A certified list of the people funding the organization.
Financial Statement Affidavit: A sworn statement acknowledging the amount of contributions received.
The Registration Process Explained
Once your documents are ready, follow these stages:
Digital Filing
Upload your notarized how to register a non profit organization in the philippines AOI and By-Laws through the eSPARC system. The SEC will review the application for consistency.
Settling the Registration Costs
Settle the necessary filing fees. For a standard non-stock corporation, requirements for sec registration of non profit organization the cost usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This paper proves that your NPO is a registered body in the Philippines.
Post-Registration Compliance
Registration with the SEC is only the first step. To be sec registration requirements for non profit organizations completely compliant, you must:
Register with the BIR: Apply for a Tax Identification Number how to register a non profit organization in the philippines (TIN) and secure a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are subject to tax unless exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a Barangay Clearance and a Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your donors to receive tax sec registration requirements for non profit organizations deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a significant undertaking. By meeting these SEC standards, you ensure your organization remains compliant with Philippine law for years to come.