Registering a non-stock corporation in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are founding a small community group or a large-scale foundation, you must follow the legal guidelines to gain juridical status.
Decide on Your NPO Category
Before you begin, 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 local contributions.
Foundation: This requires a starting endowment of ₱1,000,000.
Essential SEC Documentation
To complete your application, you must prepare a specific set of documents. As of 2026, the SEC utilizes the eSPARC portal for online submissions.
Required Paperwork
Name Verification Slip: Reserve your chosen name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, principal office address, and the names of the trustees.
Internal Rules: These define the management structure, including how meetings are held and how directors are elected.
Member Roster: A certified list of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
The Registration Process Explained
After gathering the paperwork, follow these phases:
Digital Filing
Upload your notarized constituent documents through the eSPARC system. requirements for sec registration of non profit organization The SEC will evaluate the application for compliance.
Settling the Registration Costs
Pay the required filing fees. For a standard non-stock corporation, the cost usually starts at ₱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 validates that your organization is a registered body sec registration requirements for non profit organizations in the Philippines.
Post-Registration Compliance
Registration with the SEC is only the first step. To be completely compliant, you must:
Register with the requirements for sec registration of non profit organization BIR: Apply for a tax ID and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are how to register a non profit organization in the philippines not automatically exempt. You must submit an application with the BIR for a Tax sec registration requirements for non profit organizations 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 for NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By meeting these SEC standards, you ensure your organization is built on a firm foundation for years to come.