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 legal guidelines 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 local contributions.
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 papers. 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 incorporators.
Internal Rules: These define the rules of operation, including how meetings are held and how trustees are elected.
Member Roster: A certified list of the people joining the organization.
Financial Statement Affidavit: A sworn statement confirming the amount of donations received.
How to Complete Your Application
With the requirements prepared, follow these steps:
Digital Filing
Submit your notarized AOI and By-Laws through the eSPARC sec registration requirements for non profit organizations system. The SEC will evaluate 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 to ₱5,000, depending on legal research fees.
Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This paper validates that your NPO is a legal sec registration requirements for non profit organizations entity in the Philippines.
Post-Registration Compliance
There are more steps after SEC approval. To be completely compliant, you must:
Tax Registration: Apply for how to register a non profit organization in the philippines a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not requirements for sec registration of non profit organization automatically exempt. You must submit an application with the BIR for a Tax how to register a non profit organization in the philippines Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Business Permit from the LGU where your office is located.
Donee Institution Status: If you want your donors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up a non-profit is a significant undertaking. By meeting these SEC standards, you ensure your organization is built on a firm foundation for years to come.