Guide to Starting a Non-Profit in the Philippines

Setting up a NGO in the Philippines is centered on 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 starting endowment of ₱1,000,000.

Essential SEC Documentation
To successfully file, you must prepare a specific set of requirements. As of 2026, the SEC uses the eSPARC portal for online submissions.

Required Paperwork
Approved Corporate Name: 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.

By-Laws: These define the management structure, including how meetings are held and how trustees are elected.

List of Members and Contributors: A notarized list of the people starting the organization.

Financial Statement Affidavit: A sworn statement verifying requirements for sec registration of non profit organization the amount of donations received.

How to Complete Your Application
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 cost usually starts at ₱3,000 to ₱5,000, depending on legal research fees.

Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This paper proves that your NGO is a legal entity in the Philippines.

Beyond the SEC
Registration with the SEC is only the first step. To be legally active, you must:

Register with the BIR: Apply for a tax ID and apply for a Certificate of Registration (Form 2303).

Apply for sec registration requirements for non profit organizations Tax Exemption: Non-profits are subject to tax unless exempt. You must file a request with the BIR for a Tax Exemption Ruling.

Mayor's Permit: Obtain a local permit and a Mayor's Business Permit from the city hall where your office is sec registration requirements for non profit organizations located.

Donee Institution Status: If you want your donors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification requirements for sec registration of non profit organization (PCNC).

Starting a non-profit is a significant undertaking. By meeting these SEC standards, you ensure requirements for sec registration of non profit organization your organization is built on a firm foundation for years to come.