Establishing a non-stock corporation in the Philippines is centered on the Securities and Exchange Commission (SEC). Whether you are launching a small community group or a large-scale foundation, you must follow the legal guidelines to gain official recognition.
Determining the Right Legal Structure
At the start, 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 small donations.
Foundation: This requires a starting endowment of ₱1,000,000.
Essential SEC Documentation
To apply for registration, you must prepare a specific set of documents. As of 2026, the SEC operates through the eSPARC portal for online submissions.
Core Documents Needed
Name Verification Slip: Reserve your chosen name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, headquarters location, and the names of the trustees.
Internal Rules: These define the management structure, including how meetings are held and how directors are elected.
Member Roster: A notarized list of the people funding the organization.
Treasurer's Affidavit: A sworn statement confirming the amount of donations received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
After gathering the paperwork, follow these steps:
Phase 1: Online Submission
Upload your notarized AOI and By-Laws through the eSPARC system. The SEC will review the application for consistency.
Settling the Registration Costs
Settle the necessary filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on processing charges.
Receiving Your COI
Upon approval, the SEC will requirements for sec registration of non profit organization issue your Certificate of Incorporation. This paper validates that your NPO is a registered body in the Philippines.
Post-Registration Compliance
Registration with the SEC is only the first step. To be legally active, you must:
Register with the BIR: Apply for a Tax Identification Number (TIN) and apply for a Certificate of how to register a non profit organization in the philippines Registration (Form 2303).
Apply for Tax Exemption: Non-profits are subject to tax unless how to register a non profit organization in the philippines exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Local Government requirements for sec registration of non profit organization 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 sec registration requirements for non profit organizations 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 remains compliant with Philippine law for years to come.