Setting up a non-profit organization in the Philippines revolves around the Securities and Exchange Commission (SEC). Whether you are starting a small community group or a large-scale foundation, you must follow the current regulations 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.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of requirements. As of 2026, the SEC operates through the eSPARC portal for online submissions.
Core Documents Needed
Approved Corporate Name: Reserve your desired name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, headquarters location, 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 requirements for sec registration of non profit organization of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of donations received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
Submit your notarized AOI and By-Laws through the eSPARC requirements for sec registration of non profit organization system. The SEC will check the application for compliance.
Settling the Registration Costs
Settle the necessary filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 how to register a non profit organization in the philippines to ₱5,000, depending on legal research fees.
Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This document how to register a non profit organization in the philippines validates that your organization is a registered body in the Philippines.
Post-Registration Compliance
Registration with the SEC is only the first step. To be completely compliant, 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 not automatically exempt. You must submit an application 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 benefactors to claim tax credits, seek accreditation from requirements for sec registration of non profit organization the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a noble undertaking. By following these steps, you ensure your organization remains compliant with Philippine law for years to come.