Setting up a non-profit organization in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are starting a small community group or a large-scale foundation, you must follow the legal guidelines to gain juridical status.
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.
Essential SEC Documentation
To complete your application, you must prepare a specific set of documents. As of 2026, the SEC operates through the eSPARC portal for digital applications.
The Checklist
Name Verification Slip: Reserve your desired name through the SEC online portal.
The AOI: This outlines your organization’s purpose, principal office address, and the names of the trustees.
By-Laws: These define the internal governance, including how meetings are held and how directors are elected.
List of Members and Contributors: A certified list of the people joining the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of donations received.
How to Complete Your Application
After gathering the paperwork, follow these phases:
Digital Filing
Submit your notarized AOI and By-Laws through the eSPARC 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 total usually ranges from ₱3,000 to ₱5,000, depending on legal research fees.
Receiving how to register a non profit organization in the philippines Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This paper proves that your NPO is a legal entity in the Philippines.
Final Steps to Operation
There are more steps after SEC approval. To be fully operational, 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 requirements for sec registration of non profit organization file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Business Permit from how to register a non profit organization in the philippines the city hall where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek sec registration requirements for non profit organizations accreditation from the Philippine Council for NGO sec registration requirements for non profit organizations Certification (PCNC).
Setting up a non-profit is a significant undertaking. By adhering to these requirements, you ensure your organization stands on solid legal ground for years to come.