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 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 minimum initial contribution of ₱1,000,000.
What You Need for SEC Approval
To apply for registration, you must prepare a specific set of papers. As of 2026, the SEC uses the eSPARC portal for online submissions.
The Checklist
Name Verification Slip: 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 management structure, including how meetings are held and how trustees are elected.
List of Members and Contributors: A notarized list of the people funding the organization.
Treasurer's Affidavit: A how to register a non profit organization in the philippines sworn statement acknowledging the amount of donations received.
The Registration Process Explained
With the requirements prepared, follow these steps:
Phase 1: Online Submission
File your notarized AOI and By-Laws through the eSPARC system. The SEC will review the application for consistency.
Phase 2: Payment of Fees
Pay the how to register a non profit organization in the philippines required filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on legal research fees.
Phase 3: Issuance of Certificate
Upon satisfactory review, how to register a non profit organization in the philippines the SEC will issue your Certificate of Incorporation. This document proves that your NGO is a registered body in the Philippines.
Post-Registration Compliance
Registration with the SEC is only the first step. To be completely compliant, you requirements for sec registration of non profit organization must:
Register with the BIR: Apply for a tax ID and secure a Certificate how to register a non profit organization in the philippines of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are subject to tax unless exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: 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 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.