Establishing a non-stock corporation in the Philippines is centered on the Securities and Exchange Commission (SEC). Whether you are founding a small community group or a large-scale foundation, you must follow the current regulations to gain official recognition.
Step 1: Choose Your Organization Type
At the start, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically sustained by membership dues and local contributions.
Foundation: This requires a starting endowment of ₱1,000,000.
Essential SEC Documentation
To successfully file, you must prepare a specific set of documents. As of 2026, the SEC operates through the eSPARC portal for digital applications.
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 trustees.
By-Laws: These define the management structure, including how meetings are held and how directors are elected.
List of Members and Contributors: requirements for sec registration of non profit organization A notarized list of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
The Registration Process Explained
Once your documents are ready, follow these stages:
Digital Filing
Upload your notarized constituent documents through the eSPARC system. The SEC will review the application for consistency.
Settling the Registration Costs
Pay the required filing fees. For a standard non-stock corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This certificate proves that your NPO sec registration requirements for non profit organizations is a legal entity in 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).
Apply for Tax Exemption: Non-profits are subject to tax unless exempt. You must file a request how to register a non profit organization in the philippines with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to requirements for sec registration of non profit organization receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a significant undertaking. By adhering how to register a non profit organization in the philippines to these requirements, you ensure your organization stands on solid legal ground for years to come.