Setting up 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.
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 funded by membership dues and local contributions.
Foundation: This requires a starting endowment of ₱1,000,000.
Essential SEC Documentation
To complete your application, 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 desired 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 how to register a non profit organization in the philippines and Contributors: A notarized list of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of donations sec registration requirements for non profit organizations received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
Upload your notarized constituent requirements for sec registration of non profit organization documents through the eSPARC system. The SEC will evaluate the application for consistency.
Settling sec registration requirements for non profit organizations the Registration Costs
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.
Phase 3: Issuance of Certificate
Upon approval, the SEC will issue your Certificate of Incorporation. This certificate proves that your NGO is a legal entity in the Philippines.
Beyond the SEC
Your journey doesn't end with the SEC. To be legally active, you must:
Register with the BIR: Apply 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 Mayor's Business Permit sec registration requirements for non profit organizations 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 Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By following these steps, you ensure your organization remains compliant with Philippine law for years to come.