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 legal personality.
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 funded 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 papers. 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 certified list of the people joining the organization.
Treasurer's Affidavit: A sworn statement confirming the amount of donations received.
How to Complete Your Application
With how to register a non profit organization in the philippines the requirements prepared, follow these steps:
Phase 1: Online Submission
File your notarized AOI and By-Laws through the eSPARC system. The SEC will check the application for accuracy.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending sec registration requirements for non profit organizations on documentary stamps.
Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This document validates that your organization how to register a non profit organization in the philippines is a registered body in the Philippines.
Post-Registration Compliance
There are more steps after SEC approval. To be completely compliant, you must:
Register with requirements for sec registration of non profit organization the BIR: Apply for a Tax Identification Number (TIN) and apply for a how to register a non profit organization in the philippines 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 Barangay Clearance and a 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 significant undertaking. By meeting these SEC standards, you ensure your organization is built on a firm foundation for years to come.