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
At the start, 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.
What You Need for SEC Approval
To apply for registration, you must prepare a specific set of requirements. As of 2026, the SEC uses the eSPARC portal for online submissions.
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 management structure, including how meetings are held and how directors are elected.
List of Members and Contributors: A notarized list of the people starting the organization.
Financial Statement Affidavit: A sworn statement verifying the amount of contributions received.
How to Complete Your Application
With the requirements prepared, follow these steps:
Phase 1: Online Submission
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will check the sec registration requirements for non profit organizations application for compliance.
Settling the Registration Costs
Pay the required filing fees. For a standard non-stock corporation, the total 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 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 sec registration requirements for non profit organizations tax ID and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: sec registration requirements for non profit organizations Non-profits are subject to tax unless exempt. You must file a request with the sec registration requirements for non profit organizations BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Mayor's requirements for sec registration of non profit organization Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to 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.