Cebu Tour Guides Multi-Purpose Cooperative is a primary non-agricultural multi-purpose cooperative under the laws of the Philippines, more particularly Republic Act 6938, otherwise known as the Cooperative Code of the Philippines. CTG-MPC is registered at the Cooperative Development Authority (CDA), last September 28, 1998 bearing the Registration No. CBU ? 2002. With its postal address located at Bagumbayan I, Maribago, Lapu-Lapu City 6015. The common bond of membership of CTG-MPC is Associational taken from Cebu Association of Tour Guides (CATG); whose members are duly licensed accredited Tour Guides. CTG-MPC has two (2) structures; the Directional Area which composes of Seven (7)