Setting up a NGO in the Philippines revolves around 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 sustained by membership dues and local contributions.
Foundation: This requires a starting endowment of ₱1,000,000.
What You Need for SEC Approval
To complete your application, you must prepare a specific set of papers. As of 2026, the SEC uses the eSPARC portal for digital applications.
The Checklist
Approved Corporate Name: Reserve your unique name through the SEC online portal.
The AOI: This states your organization’s purpose, headquarters location, and the names of the incorporators.
Internal Rules: These define the management structure, including how meetings are held and how directors are elected.
List of Members and Contributors: A notarized list of the people joining the organization.
Financial Statement Affidavit: A sworn statement verifying the amount of contributions received.
How to Complete Your Application
With the requirements prepared, follow these steps:
Phase 1: Online Submission
Upload your notarized AOI and By-Laws through requirements for sec registration of non profit organization the eSPARC system. The SEC will evaluate the application for accuracy.
Settling the Registration Costs
Pay the required filing fees. For a standard non-stock corporation, the total usually starts at sec registration requirements for non profit organizations ₱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 certificate confirms that your NGO is a registered body in the Philippines.
Final requirements for sec registration of non profit organization Steps requirements for sec registration of non profit organization to Operation
Registration with the SEC is only the first step. To be fully operational, you must:
Register with the BIR: Apply for a tax ID and apply for a 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 city hall where your office is located.
Donee Institution Status: If you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a noble undertaking. By adhering to these requirements, you ensure your organization is sec registration requirements for non profit organizations built on a firm foundation for years to come.