Establishing 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 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 local contributions.
Foundation: This requires a capital fund of ₱1,000,000.
What You Need for SEC Approval
To apply for registration, you must prepare a specific set of papers. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
Required Paperwork
Name Verification Slip: Reserve your chosen name through the SEC online portal.
Articles of Incorporation (AOI): This states your organization’s purpose, principal office address, and the names of the incorporators.
Internal Rules: These define the rules of operation, including how meetings are held and how trustees are elected.
List of Members and Contributors: A notarized list of the people funding the organization.
Financial Statement Affidavit: A sworn statement confirming the amount of donations received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
With the requirements prepared, follow these stages:
Digital Filing
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will evaluate the application for consistency.
Settling the Registration Costs
Pay the required filing fees. For sec registration requirements for non profit organizations a standard non-stock corporation, the fee usually ranges from ₱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:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are subject to tax unless sec registration requirements for non profit organizations exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Mayor's Business Permit from the city hall requirements for sec registration of non profit organization where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek accreditation from the Philippine requirements for sec registration of non profit organization Council for NGO Certification (PCNC).
Launching a non-profit is a significant undertaking. By adhering to sec registration requirements for non profit organizations these requirements, you ensure your organization stands on solid legal ground for years to come.