Setting up a non-profit organization in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are starting a small community group or a large-scale foundation, you must follow the legal guidelines 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 supported through membership dues and small donations.
Foundation: This requires a minimum initial contribution of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of requirements. As of 2026, the SEC operates through the eSPARC portal for online submissions.
Core Documents Needed
Approved Corporate Name: Reserve your desired name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, headquarters location, and the names of the incorporators.
By-Laws: These define the management structure, including how meetings are held and how trustees 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.
SEC Registration Requirements for sec registration requirements for non profit organizations Non Profit Organizations: Step-by-Step
Once your documents are ready, follow these stages:
Phase 1: Online Submission
Upload 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 total usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Receiving Your COI
Upon approval, the SEC will issue your requirements for sec registration of non profit organization Certificate of Incorporation. This certificate proves that your NPO is a legal entity in the Philippines.
Final Steps to Operation
There are more sec registration requirements for non profit organizations steps after SEC approval. To be completely sec registration requirements for non profit organizations compliant, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for how to register a non profit organization in the philippines a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not automatically exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: 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 major undertaking. By meeting these SEC standards, you ensure your organization is built on a firm foundation for years to come.