Establishing 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 legal personality.
Step 1: Choose Your Organization Type
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 small donations.
Foundation: This requires a starting endowment of ₱1,000,000.
Essential SEC Documentation
To successfully file, you must prepare a specific set of papers. As of 2026, the SEC operates through the eSPARC portal for online submissions.
The Checklist
Name Verification Slip: Reserve your unique name through the SEC online portal.
The AOI: This states your organization’s purpose, principal office address, and the names of the incorporators.
Internal Rules: These define the internal governance, including how meetings are held and how trustees are elected.
List of Members and Contributors: A notarized list of the people starting the organization.
Financial Statement Affidavit: A requirements for sec registration of non profit organization sworn statement acknowledging the amount of contributions received.
How to Complete Your Application
With the requirements prepared, follow these phases:
Phase 1: Online Submission
Upload your notarized AOI and By-Laws through the eSPARC system. The SEC will evaluate requirements for sec registration of non profit organization the application for consistency.
Phase 2: Payment of Fees
Pay the required filing fees. For a standard non-stock corporation, the cost usually ranges from ₱3,000 to ₱5,000, depending on documentary requirements for sec registration of non profit organization stamps.
Phase 3: Issuance of Certificate
Upon approval, the SEC will issue your Certificate of Incorporation. This paper validates that your NPO is a legal entity in the Philippines.
Beyond requirements for sec registration of non profit organization the SEC
There are more steps after SEC approval. To be legally active, you must:
Register with the BIR: Apply for a tax ID and secure a Certificate requirements for sec registration of non profit organization of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are required to apply for exemption. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Business Permit from the city hall where your office is located.
Donee Institution Status: If you want your donors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By following these steps, you ensure your organization remains compliant with Philippine law for years to come.