Establishing a NGO in the Philippines revolves around 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 local contributions.
Foundation: This requires a starting endowment of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To complete your application, you must prepare a specific set of papers. As of 2026, the SEC uses the eSPARC portal for online submissions.
The Checklist
Name Verification Slip: Reserve your chosen name through the SEC online portal.
Articles of Incorporation (AOI): This states your organization’s purpose, headquarters location, and the names of the trustees.
By-Laws: These define the management structure, including how meetings are held and how trustees are elected.
List of Members and Contributors: A notarized requirements for sec registration of non profit organization list of the people joining the organization.
Financial Statement Affidavit: A sworn statement verifying the amount of donations received.
How to Complete Your Application
With the requirements prepared, follow these stages:
Digital Filing
Submit your notarized constituent documents through the eSPARC system. The SEC will evaluate the application for consistency.
Phase 2: Payment of Fees
Settle the necessary filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This document confirms that your organization is a registered body in the Philippines.
Beyond the SEC
Registration with the SEC is only the first step. To be legally active, you must:
Register with the BIR: Apply requirements for sec registration of non profit organization for a tax ID and secure a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are required to apply for exemption. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a local permit and a how to register a non profit organization in the philippines Mayor's Business Permit from the city hall where your office is located.
Donee Institution Status: If you want your donors to claim tax credits, seek accreditation from the sec registration requirements for non profit organizations Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By following these steps, you ensure your organization is requirements for sec registration of non profit organization built on a firm foundation for years to come.