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 official recognition.
Decide on Your NPO Category
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.
Essential SEC Documentation
To successfully file, 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 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 management structure, including how meetings are held and how directors are elected.
List of Members and Contributors: A notarized list of the people funding the organization.
Financial Statement Affidavit: A sworn statement requirements for sec registration of non profit organization acknowledging the amount of donations received.
SEC Registration sec registration requirements for non profit organizations Requirements for Non Profit Organizations: Step-by-Step
Once your documents are ready, follow these stages:
Phase 1: Online Submission
File your notarized AOI and By-Laws through the eSPARC system. The SEC will review the application for accuracy.
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 documentary stamps.
Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This certificate confirms that your NGO is a registered body in the Philippines.
Beyond the SEC
Registration with the SEC is only the first step. To be legally active, you must:
Register with the BIR: Apply for a tax ID 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 requirements for sec registration of non profit organization the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Mayor's Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your donors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit requirements for sec registration of non profit organization is a major undertaking. By meeting these SEC standards, you ensure your organization is requirements for sec registration of non profit organization built on a firm foundation for years to come.