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 juridical status.
Decide on Your NPO Category
At the start, 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.
Essential SEC Documentation
To complete your application, you must prepare a specific set of documents. As of 2026, the SEC operates through the eSPARC portal for online submissions.
Core Documents Needed
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This states your organization’s purpose, principal office address, and the names of the trustees.
Internal Rules: These define the internal governance, including how meetings are held and how directors are elected.
List of Members and 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 sec registration requirements for non profit organizations Profit Organizations: Step-by-Step
Once your documents are ready, follow these stages:
Phase 1: Online Submission
File your notarized AOI and By-Laws through the eSPARC system. The SEC will review the application for accuracy.
Phase 2: Payment of Fees
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.
Phase 3: Issuance of Certificate
Upon satisfactory review, the sec registration requirements for non profit organizations SEC will issue your Certificate of Incorporation. This certificate proves that your NGO is a legal entity in the Philippines.
Beyond the how to register a non profit organization in the philippines SEC
Your journey doesn't end with the SEC. To be legally active, you must:
Tax Registration: sec registration requirements for non profit organizations Apply for a tax ID and sec registration requirements for non profit organizations secure a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Mayor's Business Permit from the city hall where your office is located.
Donee Institution Status: If you want your donors to claim tax 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.