Setting up a non-stock corporation in the Philippines revolves around the Securities and Exchange Commission (SEC). Whether you are founding a small community group or a large-scale foundation, you must follow the legal guidelines to gain official recognition.
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 sustained by membership dues and small donations.
Foundation: This requires a starting endowment of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
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.
The Checklist
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This details your organization’s purpose, headquarters location, and the names of the incorporators.
Internal Rules: These define the rules of operation, including how meetings are held and how trustees are elected.
Member Roster: A certified list of the people starting the organization.
Financial Statement Affidavit: A sworn statement verifying requirements for sec registration of non profit organization 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
Pay sec registration requirements for non profit organizations the required filing fees. For a standard non-stock corporation, the fee usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Phase requirements for sec registration of non profit organizationrequirements for sec registration of non profit organization 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This certificate proves that your NGO is sec registration requirements for non profit organizations a legal entity in the Philippines.
Beyond the SEC
Your journey doesn't end with the SEC. To be fully operational, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and secure a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are required to apply for exemption. You must file a request with the BIR for a Tax Exemption Ruling.
Local Government Permits: 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 noble undertaking. By adhering to these requirements, you ensure your organization stands on solid legal ground for years to come.