Setting up 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 Revised Corporation Code 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 funded by membership dues and local contributions.
Foundation: This requires a capital fund of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To complete your application, you must prepare a specific set of papers. As of 2026, the SEC utilizes the eSPARC portal for online submissions.
Core Documents Needed
Approved Corporate Name: Reserve your desired name through the SEC online portal.
The AOI: This details your organization’s purpose, principal office address, and the names of the trustees.
Internal Rules: These define the rules of operation, including how meetings are held and how trustees are elected.
Member Roster: A notarized list of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of donations received.
How to Complete Your Application
With the requirements prepared, follow these steps:
Phase 1: Online Submission
Upload your notarized constituent documents through the eSPARC system. The SEC will evaluate the application for compliance.
Settling the Registration Costs
Settle the necessary filing fees. For a standard non-stock how to register a non profit organization in the philippines 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 certificate confirms that your NGO is a legal entity in the Philippines.
Final Steps to Operation
There are more steps after SEC approval. To be completely compliant, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) requirements for sec registration of non profit organization and secure a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are required to apply for exemption. You must submit an application with the BIR for a Tax how to register a non profit organization in the philippines Exemption Ruling.
Local Government Permits: Obtain a local permit and a Mayor's Business Permit from the city hall where your office is requirements for sec registration of non profit organization located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council for NGO requirements for sec registration of non profit organization Certification (PCNC).
Setting up a non-profit is a significant undertaking. By meeting these SEC standards, you ensure your organization is built on a firm foundation for years to come.