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 official recognition.
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 sustained by 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 digital applications.
The Checklist
Name Verification Slip: Reserve your desired name through the SEC online portal.
The 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: 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
Once your documents are ready, follow these stages:
Phase 1: Online Submission
Upload your notarized constituent documents through the eSPARC system. The SEC will review the application for consistency.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the fee usually ranges from requirements for sec registration of non profit organization ₱3,000 to ₱5,000, depending on processing charges.
Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This certificate confirms that your NGO is a registered body in the Philippines.
Beyond the SEC
Your journey doesn't end with the SEC. To be legally active, you must:
Register with the BIR: Apply for a tax ID and secure a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are required how to register a non profit organization in the philippines to apply for exemption. 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 sec registration requirements for non profit organizations from the city hall where your office is located.
PCNC Accreditation (Optional): If you want how to register a non profit organization in the philippines your benefactors to receive tax deductions, seek sec registration requirements for non profit organizations accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a noble undertaking. By adhering to these requirements, you ensure your organization stands on solid legal ground for years to come.