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 legal guidelines 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.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of papers. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
Required Paperwork
Approved Corporate Name: Reserve your chosen name through the SEC online portal.
The AOI: This states your organization’s purpose, principal office address, 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 certified list of the people joining the organization.
Financial Statement Affidavit: A sworn statement confirming the amount of donations received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
With the requirements prepared, follow these steps:
Phase 1: Online Submission
File your notarized AOI sec registration requirements for non profit organizations and By-Laws through the eSPARC system. The requirements for sec registration of non profit organization SEC will review the application for consistency.
Phase 2: Payment of Fees
Remit the filing fees. how to register a non profit organization in the philippines 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 your NGO is a registered body in the Philippines.
Beyond the SEC
Your journey doesn't end with the SEC. 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 Status: Non-profits are required to apply for exemption. You must file a request with the requirements for sec registration of non profit organization BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a local permit 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 tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a significant undertaking. By adhering to these requirements, you ensure your organization stands on solid legal ground for years to sec registration requirements for non profit organizations come.