Setting up 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.
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 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.
Articles of Incorporation (AOI): This states 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 starting 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 system. The SEC will check the application for accuracy.
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 entity in the requirements for sec registration of non profit organization Philippines.
Post-Registration Compliance
There are more steps after SEC approval. To be completely compliant, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are subject to tax unless exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: requirements for sec registration of non profit organization Obtain a Barangay Clearance and a Mayor's Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): requirements for sec registration of non profit organization If you want your benefactors to receive tax deductions, seek accreditation from the Philippine requirements for sec registration of non profit organization Council for NGO Certification (PCNC).
Launching a non-profit is a noble undertaking. By meeting these SEC standards, you ensure your organization is sec registration requirements for non profit organizations built on a firm foundation for years to come.