Registering a NGO 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 legal personality.
Determining the Right Legal Structure
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 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.
The AOI: This details your organization’s purpose, principal office address, and the names of the trustees.
Internal Rules: These define the internal governance, including how meetings are held and how directors are elected.
Member Roster: A certified list of the people joining the sec registration requirements for non profit organizations organization.
Treasurer's Affidavit: A sworn statement confirming the amount of donations received.
How to Complete Your Application
With the requirements prepared, follow these steps:
Phase 1: Online Submission
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will check the application for accuracy.
Settling sec registration requirements for non profit organizations the Registration Costs
Settle the necessary filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon satisfactory review, the SEC will issue your Certificate sec registration requirements for non profit organizations of Incorporation. This document validates that your organization is a registered body in the Philippines.
Post-Registration Compliance
Registration with the SEC is sec registration requirements for non profit organizations only the first step. To be completely compliant, you must:
Register with the BIR: Apply for a tax ID and secure requirements for sec registration of non profit organization 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 Business Permit from the LGU 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 meeting these SEC standards, you ensure your organization is built on a firm foundation for years to come.