Establishing 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 sustained by membership dues and local contributions.
Foundation: This requires a starting endowment of ₱1,000,000.
Essential SEC Documentation
To successfully file, you must prepare a specific set of documents. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
The Checklist
Name Verification Slip: Reserve your chosen name through the SEC online portal.
The AOI: This details 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 notarized list of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
Upload your notarized constituent how to register a non profit organization in the philippines documents through the eSPARC system. The SEC will review the application for consistency.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the cost usually ranges from ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This certificate proves that your sec registration requirements for non profit organizations NGO is a legal entity in the Philippines.
Post-Registration Compliance
Registration with the SEC requirements for sec registration of non profit organization is only the first step. To be completely compliant, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply requirements for sec registration of non profit organization for a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are subject to tax unless exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance how to register a non profit organization in the philippines and a Mayor's Business Permit from the LGU where your office is located.
Donee Institution Status: If you want your donors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up 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.