Establishing a non-stock corporation in the Philippines is centered on the Securities and Exchange Commission (SEC). Whether you are founding a small community group or a large-scale foundation, you must follow the current regulations to gain official recognition.
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.
Essential SEC Documentation
To complete your application, you must prepare a specific set of documents. As of 2026, the SEC operates through the eSPARC portal for digital applications.
The Checklist
Name Verification Slip: Reserve your desired name through the SEC online portal.
The AOI: This outlines your organization’s purpose, headquarters location, 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 funding the organization.
Treasurer's requirements for sec registration of non profit organization Affidavit: A sworn statement acknowledging the amount of contributions received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
Submit sec registration requirements for non profit organizations your notarized constituent documents through the eSPARC system. The SEC will evaluate the application sec registration requirements for non profit organizations for compliance.
Settling the Registration Costs
Pay the requirements for sec registration of non profit organization required filing fees. For a standard non-stock corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on legal research fees.
Receiving Your COI
Upon approval, the SEC will issue your Certificate of Incorporation. This paper proves that your NPO is a legal entity in the Philippines.
Final Steps to Operation
Your journey doesn't end with the SEC. To be fully operational, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are subject to tax unless exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Mayor's Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to receive sec registration requirements for non profit organizations tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a noble undertaking. By adhering to these requirements, you ensure your organization remains compliant with Philippine law for years to come.