How to Register a Non-Profit Organization in the Philippines

October 17, 2025

Establishing a non-profit organization in the Philippines is a powerful way to address pressing social, educational, environmental, or charitable needs, enabling individuals and groups to make a lasting impact on communities without pursuing personal profit. These organizations, often referred to as NGOs or foundations, must navigate a complex regulatory landscape overseen primarily by the Securities and Exchange Commission (SEC) to ensure transparency and accountability.

What is a Non-Profit Organization in the Philippines?

Non-profit organizations in the Philippines are entities dedicated to public service, rather than generating profit for their members or shareholders, with any surplus funds reinvested in their mission. Operating as non-stock corporations under the Revised Corporation Code, they focus on goals such as education, poverty alleviation, health, and environmental conservation. Governed by a board of trustees, these organizations maintain transparency through audited financial reports, distinguishing them from for-profit businesses.

Legal Structure: Registered as a non-stock corporation, prohibiting dividend distribution.
Purpose-Driven: Activities center on public welfare, such as disaster relief or community development.
Transparency: Annual audited financial statements ensure public trust.
Scope: Includes NGOs, foundations, religious groups, and civic associations.
Revenue Generation: Can engage in income-generating activities if profits support the mission.
Alignment: Must align with national priorities to access grants or partnerships.

Non-profits often fill gaps left by government services, mobilizing quickly during crises like typhoons. Registration with the SEC grants legal personality, enabling individuals to enter into contracts, own property, and participate in litigation. However, tax exemptions require separate BIR applications, ensuring only genuine non-profits receive fiscal benefits.

Types of Non-Profit Organizations in the Philippines

Non-profit organizations in the Philippines vary in structure and purpose, each governed by specific regulations. Selecting the appropriate type depends on the organization’s mission, funding model, and operational scope. Below are the primary types available for registration.

Non-Stock Corporations: General form for NGOs, associations, or clubs with no minimum capital requirement, ideal for broad charitable purposes.
Foundations: Require a minimum endowment of PHP 1,000,000, suitable for institutionalized philanthropy, such as research or grant-making.
Religious Corporations: Manage church properties and activities, with tax exemptions if BIR criteria are met.
Educational Institutions: Operate as non-profits under the Department of Education or Commission on Higher Education oversight.
Civic Leagues and Social Welfare Organizations: Focus on advocacy or direct services, often seeking DSWD accreditation for legitimacy.
Microfinance NGOs provide financial services to underserved groups, regulated by the Microfinance NGO Regulatory Council to receive tax preferences.

Each type influences registration requirements, with foundations facing stricter capital requirements. Founders must assess their resources and objectives to determine the most suitable structure, ensuring compliance with the applicable legal frameworks for non-profit organizations in the Philippines.

Requirements to Register a Non-Profit Organization in the Philippines

Registering an NGO in the Philippines involves meeting specific prerequisites to demonstrate organizational viability and compliance with relevant laws and regulations. These requirements ensure the entity is legally sound and capable of fulfilling its mission.

Incorporators: Minimum of five, maximum of 15 individuals, majority Philippine residents, providing full name, nationality, address, birthdate, and BIR Tax Identification Number (TIN).
Capital Contributions: No minimum for non-stock corporations; foundations require a PHP 1,000,000 endowment, verified by a notarized treasurer’s certificate.
Name Verification Slip: Obtained from the SEC to confirm the organization’s name is unique and not misleading.
Articles of Incorporation: Outline the non-profit purpose, structure, and prohibition on profit distribution to individuals.
By-Laws: Detail internal governance, including board elections, meeting protocols, and dissolution procedures.
Affidavits: Joint affidavit from two incorporators verifying submission accuracy; treasurer’s affidavit for capital contributions.
Additional Documents: Sector-specific endorsements (e.g., Department of Education for schools) and resident agent affidavit for foreign elements.
Cover Sheet: SEC Form F-100-NS for non-stock corporations, plus proof of filing fee payment.

Post-registration, BIR registration for a corporate TIN and DSWD or PCNC accreditation may require additional documents, such as program proposals or governance records. Incomplete submissions often result in delays, so thorough preparation is essential.

Steps in Registering a Non-Profit Organization in the Philippines

The registration process for a non-profit organization in the Philippines is systematic but requires precision to avoid setbacks. Below are the key steps to secure SEC registration and additional accreditations.

Name Verification: Submit a proposed name via the SEC’s eSPARC portal or in-person, ensuring it includes “Inc.” or “Foundation.” Fee: PHP 100–120; processing: 1–3 days.
Draft Documents: Prepare Articles of Incorporation and By-Laws, specifying non-profit purpose, trustee details, and dissolution asset transfer. Use SEC templates but customize for clarity.
Compile Requirements: Gather incorporator details, TINs, affidavits, and capital proofs (e.g., bank certificates for foundations). Secure sector-specific endorsements if needed.
File Application: Submit via eSPARC or at an SEC office. Pay filing fees (approximately PHP 5,000, including PHP 2,020 base fee, legal research, and stamp taxes). Processing: 2 weeks to 1 month.
Obtain Certificate: Upon approval, receive the SEC Certificate of Incorporation, which grants the company legal personality.
BIR Registration: Register for a corporate TIN at the local Revenue District Office, submitting the certificate, articles, and by-laws.
Apply for Tax Exemption: File BIR Form 1023 with activity reports for income tax exemption under Section 30 of the Tax Code.
Pursue Accreditations: Apply for DSWD accreditation (for social welfare NGOs) with program plans and financials, or PCNC accreditation for donor status through governance assessments.

Accuracy in documentation prevents rejections. Maintaining submission records helps track progress and address issues promptly.

Costs and Fees for Non-Profit Registration in the Philippines

The financial aspect of registering an NGO in the Philippines includes various fees, primarily for SEC and BIR processes, with additional costs for accreditations. Below is a breakdown of typical expenses.

Name Verification Fee: PHP 100–120, paid to the SEC for name reservation.
SEC Filing Fees: Approximately PHP 5,000, including a PHP 2,020 base fee, 1% legal research fee, and documentary stamp taxes.
Notarization Costs: PHP 500–2,000 for affidavits and treasurer’s certificates, depending on the notary public.
BIR Registration: PHP 500–1,000 for corporate TIN issuance and related filings.
Tax Exemption Application: A minimal fee (approximately PHP 500) is required for BIR processing, although legal consultation may incur additional costs.
DSWD Accreditation: PHP 1,000–5,000 for application and inspection fees, varying by region.
PCNC Accreditation: PHP 10,000–15,000 for evaluation and site visits, plus annual membership fees.
Miscellaneous: Office permits (barangay/mayor’s permits, PHP 1,000–5,000) and CPA services for financial statements (PHP 5,000–20,000).

Total costs typically range from PHP 15,000 to PHP 50,000, depending on the organization type and additional accreditations. Budgeting for professional services, such as those from Triple i Consulting, is advisable to navigate complex situations. The intricate nature of compliance across multiple agencies makes expert assistance essential, as errors can lead to costly delays. Triple i Consulting’s expertise in SEC registration for NGOs in the Philippines, along with post-registration compliance, ensures efficiency, saving time and resources.

Post-Registration Obligations and Accreditations

After registration, non-profits must meet ongoing obligations to maintain their legal status and access benefits, such as tax exemptions. These requirements involve multiple agencies and demand consistent compliance.

SEC Annual Reporting: Submit a General Information Sheet (GIS) within 30 days of the registration anniversary, with audited financial statements by a CPA.
BIR Compliance: File regular tax returns, even if exempt. Apply for a Certificate of Tax Exemption (renewable every three years), which requires submission of donor lists and activity reports.
DSWD Accreditation: Mandatory for social welfare NGOs, requiring program descriptions, staff qualifications, and impact assessments. Renewal every three years.
PCNC Accreditation: Voluntary certification for governance and accountability, granting donee status for tax-deductible donations. Involves document review and site visits.
Local Permits: Secure barangay and mayor’s permits for office operations, typically PHP 1,000–5,000 annually.
Other Compliance: Register with the Philippine Statistics Authority and comply with labor laws for employees.

The complexity of these obligations highlights the need for professional support. Navigating the requirements of the SEC, BIR, DSWD, and PCNC can be daunting, with errors risking penalties or loss of status. Triple i Consulting offers specialized guidance to streamline compliance, ensuring non-profits focus on their mission rather than administrative burdens.

Final Insights

Registering a non-profit organization in the Philippines is a rewarding yet intricate process that lays the groundwork for impactful community service. From selecting the right organizational type to fulfilling SEC and BIR requirements, each step demands careful attention to legal and financial details. Post-registration obligations, including accreditations and compliance, further ensure accountability and sustainability. By following these steps and leveraging expert support, founders can establish a robust non-profit that contributes meaningfully to Philippine society.

Is Assistance Available?

Yes, Triple i Consulting can help streamline the registration and compliance process for your non-profit organization in the Philippines. Our expert team navigates the complexities, ensuring your initiative launches efficiently and remains compliant. Contact us today to schedule an initial consultation with one of our experts: