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 Revised Corporation Code to gain juridical status.
Decide on Your NPO Category
Before you begin, 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 capital fund of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of papers. As of 2026, the SEC uses the eSPARC portal for digital applications.
Required Paperwork
Name Verification Slip: Reserve your unique name through the SEC online portal.
Articles of Incorporation (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 trustees are elected.
Member Roster: sec registration requirements for non profit organizations A certified list of the people joining the organization.
Financial Statement Affidavit: A sworn statement verifying the amount of donations received.
The Registration Process Explained
With the requirements prepared, follow these stages:
Phase 1: Online Submission
Upload your notarized constituent documents through the eSPARC system. The sec registration requirements for non profit organizations SEC will evaluate the application for compliance.
Settling the Registration Costs
Settle the necessary filing fees. For a standard non-stock corporation, the requirements for sec registration of non profit organization cost usually starts at ₱3,000 to ₱5,000, depending on legal research fees.
Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This paper proves that your requirements for sec registration of non profit organization NPO is a registered body in the Philippines.
Final Steps to Operation
Your journey doesn't end with the SEC. To be fully operational, you must:
Tax Registration: Apply for requirements for sec registration of non profit organization a Tax Identification Number (TIN) and secure a Certificate of Registration (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 from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a noble undertaking. By meeting these SEC standards, you ensure your organization stands on solid legal ground for years to come.