Establishing a NGO in the Philippines is centered on the Securities and Exchange Commission (SEC). Whether you are founding a small community group or a large-scale foundation, you must follow the current regulations to gain official recognition.
Decide on Your NPO Category
At the start, 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 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.
The Checklist
Name Verification Slip: Reserve your desired name through the SEC online portal.
The AOI: This outlines your organization’s purpose, headquarters location, and the names of the incorporators.
Internal Rules: These define the rules of operation, including how meetings are held and how trustees are elected.
Member Roster: A certified list of the people joining the organization.
Financial Statement Affidavit: A sworn statement confirming the amount of donations received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
Upload your notarized constituent documents through the eSPARC system. The SEC will review the application for consistency.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the fee usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This paper proves that your NPO is a legal entity in the Philippines.
Beyond the SEC
Your journey sec registration requirements for non profit organizations 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).
Apply for Tax Exemption: Non-profits are subject to tax unless exempt. You must file requirements for sec registration of non profit organization 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 where your office sec registration requirements for non profit organizations is located.
PCNC Accreditation (Optional): If you want your donors to claim tax credits, seek sec registration requirements for non profit organizations accreditation from the Philippine Council for sec registration requirements for non profit organizations 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.