Setting up a non-profit organization in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are launching a small community group or a large-scale foundation, you must follow the current regulations to gain juridical status.
Step 1: Choose Your Organization Type
Initially, 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 local contributions.
Foundation: This requires a capital fund 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.
Required Paperwork
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This details your organization’s purpose, headquarters location, and the names of the trustees.
Internal Rules: These define the internal governance, including how meetings are held and how directors are elected.
Member how to register a non profit organization in the philippines Roster: A certified list of the people funding the organization.
Treasurer's Affidavit: A sworn statement confirming the amount of donations received.
How to Complete Your Application
With the requirements prepared, follow these steps:
Phase 1: Online Submission
File requirements for sec registration of non profit organization your notarized constituent documents through the eSPARC system. The SEC will review 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 processing charges.
Phase 3: Issuance of Certificate
Upon approval, the SEC will issue your Certificate of Incorporation. This document 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 ID and secure a Certificate of Registration sec registration requirements for non profit organizations (Form 2303).
Seek Tax-Exempt Status: 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 Mayor's Business Permit how to register a non profit organization in the philippines 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 requirements for sec registration of non profit organization 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.