Setting up a non-profit organization in the Philippines revolves around the Securities and Exchange Commission (SEC). Whether you are founding 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
Before you begin, 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 local contributions.
Foundation: This requires a minimum initial contribution of ₱1,000,000.
Essential SEC Documentation
To successfully file, you must prepare a specific set of documents. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
The Checklist
Name Verification Slip: Reserve your chosen name through the SEC online portal.
Articles of Incorporation (AOI): This details your organization’s purpose, headquarters location, and the names of the trustees.
Internal Rules: 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 requirements for sec registration of non profit organization the amount of donations received.
The Registration Process Explained
After gathering the paperwork, follow requirements for sec registration of non profit organization these steps:
Digital Filing
Submit 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 total 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 validates that your organization is a legal entity in the Philippines.
Post-Registration Compliance
Your journey doesn't end with the SEC. To be fully operational, you must:
Register with the BIR: Apply for a tax ID and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are required to apply for exemption. You must submit an application with the BIR for a Tax Exemption how to register a non profit organization in the philippines Ruling.
Local Government Permits: Obtain a local permit and a Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to claim tax credits, seek accreditation from requirements for sec registration of non profit organization the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a significant undertaking. By adhering to these requirements, you ensure your organization is built on a firm requirements for sec registration of non profit organization foundation for years to come.