Establishing 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 current regulations 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 supported through membership dues and small donations.
Foundation: This requires a minimum initial contribution of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of requirements. As of 2026, the SEC uses the eSPARC portal for online submissions.
Core Documents Needed
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 trustees are elected.
Member Roster: A notarized list of the people starting the organization.
Financial Statement Affidavit: A sworn statement verifying 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
File your notarized AOI and By-Laws through the eSPARC system. The SEC will review the application for consistency.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the fee usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This certificate confirms that requirements for sec registration of non profit organization your NGO is a registered body in the Philippines.
Beyond the SEC
Registration with the SEC is only the first step. To be legally active, you must:
Register with the BIR: Apply for a tax ID and secure a Certificate of Registration (Form 2303).
Seek Tax-Exempt requirements for sec registration of non profit organization Status: Non-profits are required to apply for exemption. You must submit an application with the BIR for a Tax Exemption Ruling.
Local how to register a non profit organization in the philippines Government Permits: Obtain a local permit and a Mayor's Business Permit from the city sec registration requirements for non profit organizations hall where your office is located.
PCNC Accreditation (Optional): If you want your donors to requirements for sec registration of non profit organization claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a noble undertaking. By following these steps, you ensure your organization remains compliant with Philippine law for years to come.