Establishing a non-stock corporation in the Philippines is centered on the Securities and Exchange Commission (SEC). Whether you are starting a small community group or a large-scale foundation, you must follow the current regulations to gain juridical status.
Decide on Your NPO Category
Initially, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically supported through membership dues and small donations.
Foundation: This requires a minimum initial contribution of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of requirements. As of 2026, the SEC operates through the eSPARC portal for online submissions.
Core Documents Needed
Approved Corporate Name: Reserve your desired name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, headquarters location, and the names of the incorporators.
By-Laws: These define the management structure, including how meetings are held and how trustees are elected.
List of Members and requirements for sec registration of non profit organization Contributors: A notarized list of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
After gathering the paperwork, follow these phases:
Digital Filing
Submit your notarized constituent documents through the eSPARC system. The SEC will check the application for accuracy.
Settling the Registration Costs
Pay the required sec registration requirements for non profit organizations filing fees. For a standard non-stock corporation, the fee usually starts at ₱3,000 to ₱5,000, depending on processing charges.
Receiving Your COI
Upon sec registration requirements for non profit organizations satisfactory review, the SEC will issue your Certificate of Incorporation. This paper proves that sec registration requirements for non profit organizations your NGO is a legal entity in how to register a non profit organization in the philippines the Philippines.
Final Steps to Operation
Your journey doesn't end with the SEC. To be fully operational, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are subject to tax unless exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Mayor's Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a significant undertaking. By adhering to these requirements, you ensure your organization stands on solid legal ground for years to come.