Registering a non-stock corporation in the Philippines is primarily handled by 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 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, 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 sec registration requirements for non profit organizations received.
How to Complete Your Application
With the requirements prepared, follow these phases:
Digital Filing
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will check the application for accuracy.
Settling the Registration Costs
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 organization 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 sec registration requirements for non profit organizations with the BIR: Apply for a tax ID and secure a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are not automatically exempt. You must submit an application requirements for sec registration of non profit organization 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 how to register a non profit organization in the philippines the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By following these steps, you ensure your sec registration requirements for non profit organizations organization is built on a firm foundation for years to come.