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.
Decide on Your NPO Category
Before you begin, 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 complete your application, you must prepare a specific set of requirements. As of 2026, the SEC utilizes 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 details your organization’s purpose, headquarters location, and the names of the trustees.
Internal Rules: These define the internal governance, including how meetings are held and how trustees are elected.
List of Members and Contributors: A certified list of the people funding the organization.
Financial Statement Affidavit: A sworn statement acknowledging the amount of donations received.
SEC Registration Requirements requirements for sec registration of non profit organization for Non Profit Organizations: Step-by-Step
After gathering the paperwork, follow these steps:
Digital Filing
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will evaluate the application for accuracy.
Phase 2: Payment of Fees
Settle the necessary filing fees. For a standard non-stock corporation, the fee usually ranges from ₱3,000 requirements for sec registration of non profit organization to ₱5,000, depending on legal research fees.
Phase 3: Issuance of Certificate
Upon approval, the SEC will issue your Certificate of Incorporation. This certificate confirms that your NGO is a how to register a non profit organization in the philippines legal entity in the Philippines.
Post-Registration Compliance
There are more steps after SEC approval. To be fully operational, you must:
Tax Registration: Apply how to register a non profit organization in the philippines for a tax ID and secure a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Mayor's Permit: sec registration requirements for non profit organizations 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 receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a noble undertaking. By adhering to these requirements, you ensure your organization is built on a firm foundation for years to come.