Establishing a non-profit organization in the Philippines is primarily handled by 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 juridical status.
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 sustained by membership dues and small donations.
Foundation: This requires a capital fund of ₱1,000,000.
Essential SEC Documentation
To complete your application, you must prepare a specific set of requirements. As of 2026, the SEC utilizes the eSPARC portal for online submissions.
Core Documents Needed
Approved Corporate Name: Reserve your chosen name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, principal office address, and the names of the incorporators.
By-Laws: These define the management structure, including how meetings are held and how directors are elected.
Member Roster: A notarized list of the how to register a non profit organization in the philippines people funding the organization.
Financial Statement Affidavit: A sworn statement acknowledging the amount of contributions received.
The Registration Process Explained
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 sec registration requirements for non profit organizations for compliance.
Settling the Registration Costs
Settle the necessary filing fees. For a standard non-stock corporation, the total usually starts at ₱3,000 to ₱5,000, depending on legal research fees.
Receiving requirements for sec registration of non profit organization Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This paper proves that your NPO is a requirements for sec registration of non profit organization legal requirements for sec registration of non profit organization 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 secure a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a local permit and a Business Permit from the LGU 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 meeting these SEC standards, you ensure your organization is built on a firm foundation for years to come.