Establishing 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 legal personality.
Determining the Right Legal Structure
Before you begin, 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 starting endowment of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of papers. As of 2026, the SEC uses the eSPARC portal for online submissions.
The Checklist
Approved Corporate Name: Reserve your chosen name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, headquarters location, and the names of the trustees.
Internal Rules: These define the management structure, including how meetings are held and how trustees are elected.
List of Members and Contributors: A notarized list sec registration requirements for non profit organizations of the people joining the organization.
Treasurer's Affidavit: A sworn statement verifying the amount of donations received.
The Registration Process Explained
With the requirements how to register a non profit organization in the philippines prepared, follow these stages:
Phase 1: Online Submission
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will review the application for compliance.
Phase 2: Payment of Fees
Pay the required filing fees. For a standard non-stock corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on documentary stamps.
Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This certificate confirms that your organization is a registered body in the Philippines.
Post-Registration Compliance
Registration with the SEC is only the first step. To be completely compliant, you how to register a non profit organization in the philippines 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 required to apply for exemption. You must submit an application with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Business Permit from the LGU where your office is located.
PCNC Accreditation (Optional): If you want requirements for sec registration of non profit organization your donors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up a non-profit is a noble undertaking. By adhering to these requirements, you ensure your organization is built on requirements for sec registration of non profit organization a firm foundation for years to come.