Establishing 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
At the start, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically sustained by membership dues and local contributions.
Foundation: This requires a starting endowment of ₱1,000,000.
What You Need for SEC Approval
To complete your application, you must prepare a specific set of documents. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
Required Paperwork
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 incorporators.
Internal Rules: These define the management structure, including how meetings are held and how trustees are elected.
Member Roster: requirements for sec registration of non profit organization A certified list of the people requirements for sec registration of non profit organization joining the organization.
Financial Statement Affidavit: A sworn statement acknowledging the amount of contributions received.
How to Complete Your Application
Once your documents are ready, follow these steps:
Digital Filing
Upload your notarized requirements for sec registration of non profit organization constituent documents through the eSPARC system. The SEC will review the application for consistency.
Phase 2: Payment of Fees
Settle the necessary filing fees. For a standard non-stock corporation, the cost usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This document validates that your NPO is a legal entity in the Philippines.
Beyond the SEC
Registration with the SEC is only the first step. To be completely compliant, you must:
Tax Registration: Apply for a Tax Identification requirements for sec registration of non profit organization Number (TIN) and secure a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Mayor's Business Permit from the LGU where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to claim tax credits, seek accreditation how to register a non profit organization in the philippines from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a noble undertaking. By meeting these SEC standards, you ensure your organization remains compliant with Philippine law for years to come.