Establishing a non-stock corporation in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are launching a small community group or a large-scale foundation, you must follow the Revised Corporation Code to gain juridical status.
Determining the Right Legal Structure
At the start, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically funded by membership dues and local contributions.
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 papers. As of 2026, the SEC uses the eSPARC portal for digital applications.
Required Paperwork
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This states 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 directors are elected.
Member Roster: A notarized list of the people joining the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will check the application for compliance.
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 documentary stamps.
Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This document confirms that your NGO is a registered body in the Philippines.
Beyond the SEC
Registration with the SEC is only the requirements for sec registration of non profit organization first step. To be legally active, 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 requirements for sec registration of non profit organization submit an application 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 requirements for sec registration of non profit organization office is located.
Donee Institution Status: If you want your donors to claim tax credits, seek accreditation from the Philippine requirements for sec registration of non profit organization Council requirements for sec registration of non profit organization for NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By meeting these SEC standards, you ensure your organization remains compliant with Philippine law for years to come.