Setting Up an NGO: A Filipino Guide

Setting up a non-profit organization 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.

Step 1: Choose Your Organization Type
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.

Essential SEC Documentation
To complete your application, you must prepare a specific set of documents. As of 2026, the SEC operates through 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 trustees.

By-Laws: 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 funding the organization.

Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.

The Registration Process Explained
Once your documents are ready, follow these stages:

Phase 1: Online Submission
Upload your notarized constituent documents through the eSPARC system. The SEC will review the application sec registration requirements for non profit organizations for consistency.

Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, sec registration requirements for non profit organizations the fee usually ranges from ₱3,000 to ₱5,000, depending on processing charges.

Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC sec registration requirements for non profit organizations will issue your Certificate of Incorporation. This sec registration requirements for non profit organizations certificate confirms that your NGO is a registered body 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 secure 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 Mayor's 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 following these steps, you ensure your organization is built on a requirements for sec registration of non profit organization firm foundation for years to come.