Setting up a NGO 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 funded by 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 rules of operation, including how meetings are held and how trustees are elected.
Member Roster: A notarized list of the people starting the organization.
Financial Statement Affidavit: A sworn statement verifying the amount of contributions received.
How to Complete Your Application
With the requirements prepared, follow these steps:
Phase 1: Online Submission
File your notarized AOI and By-Laws through the eSPARC system. The SEC will check the application for accuracy.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon approval, the SEC how to register a non profit organization in the philippines will issue your Certificate of Incorporation. This paper validates that your NPO is a legal entity in the Philippines.
Post-Registration Compliance
There are more steps after SEC approval. To be completely compliant, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not automatically exempt. You must file a request with the BIR for a how to register a non profit organization in the philippines Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Business Permit from the LGU where your office is located.
Donee Institution how to register a non profit organization in the philippines Status: If you want your donors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting how to register a non profit organization in the philippines up a non-profit is a significant undertaking. By meeting these SEC standards, you requirements for sec registration of non profit organization ensure your organization is built on a firm foundation for years to come.