Registering 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 legal guidelines to gain juridical status.
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 funded by membership dues and small donations.
Foundation: This requires a capital fund of ₱1,000,000.
What You Need for SEC Approval
To apply for registration, you must prepare a specific set of papers. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
Required Paperwork
Name Verification Slip: Reserve your chosen name through the SEC online portal.
The AOI: This details your organization’s purpose, principal office address, and the names of the trustees.
By-Laws: These define the internal governance, including how meetings are held and how directors are elected.
List of Members and Contributors: A certified list of the people joining the organization.
Treasurer's Affidavit: A sworn statement confirming the amount of donations received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
Upload your notarized constituent documents through the eSPARC system. The SEC will evaluate the application for compliance.
Settling the Registration Costs
Pay the sec registration requirements for non profit organizations required filing fees. For a standard non-stock corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Receiving Your COI
Upon approval, the SEC will sec registration requirements for non profit organizations issue your Certificate of Incorporation. This certificate proves that your NGO is a legal sec registration requirements for non profit organizations entity in the Philippines.
Beyond the SEC
Your journey doesn't end with the SEC. To be legally active, you must:
Register with the requirements for sec registration of non profit organization BIR: Apply for a tax ID and secure 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.
Local Government Permits: Obtain a local permit and a Mayor's Business Permit from the LGU where your office is located.
Donee Institution Status: If you want your donors to claim tax credits, seek accreditation from the Philippine 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.