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To be registered as a nonstock, nonprofit organization, they must meet the basic requirements for corporate registration and must request tax exemption from the BIR law division.

The SEC requires existing religious corporations to submit annual financial statements.

El Shaddai, a local charismatic lay movement affiliated with the Roman Catholic Church, has grown rapidly in the last decade and has a reported 8 million members worldwide.

El Shaddai's headquarters in Manila claims a domestic membership of 6 million, or 7.5 percent of the population, although this cannot be corroborated.

For SEC registration, religious groups must submit their articles of faith and existing bylaws.

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