Guide to Starting a Non-Profit in the Philippines
Setting up 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
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 organization.
Financial Statement Affidavit: A sworn statement confirming the amount of donations received.
How to Complete Your Application
After gathering the paperwork, follow these phases:
Digital requirements for sec registration of non profit organization Filing
Submit your notarized constituent documents through the eSPARC system. The SEC will review the application for consistency.
Phase 2: Payment of sec registration requirements for non profit organizations Fees
Remit the filing fees. For a standard non-stock corporation, the cost usually starts at how to register a non profit organization in the philippines ₱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. requirements for sec registration of non profit organization This document proves that your organization is a registered body in the Philippines.
Final Steps to Operation
Registration with the SEC is only the first step. To be completely compliant, you must:
Register with the BIR: 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 exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a local permit and a Mayor's Business Permit from the city hall where your office is located.
Donee Institution Status: If you want your donors to receive tax deductions, seek accreditation from the Philippine Council for NGO requirements for sec registration of non profit organization Certification (PCNC).
Launching a non-profit is a significant undertaking. By adhering to these requirements, you ensure your organization stands on solid legal ground for years to come.