Registering 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 current regulations to gain juridical status.
Step 1: Choose Your Organization Type
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.
Requirements for SEC Registration of Non Profit Organization
To successfully file, you must prepare a specific set of documents. As of 2026, the SEC utilizes the eSPARC portal for online submissions.
Core Documents Needed
Approved Corporate Name: Reserve your unique 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.
By-Laws: These define the rules of operation, including how meetings are held and how trustees are elected.
Member Roster: A sec registration requirements for non profit organizations certified list of the people joining sec registration requirements for non profit organizations the organization.
Financial Statement Affidavit: A sworn statement verifying the amount of donations received.
How to Complete Your Application
With the requirements prepared, follow sec registration requirements for non profit organizations these steps:
Digital Filing
File your notarized AOI and By-Laws through the eSPARC system. The SEC will evaluate the application for consistency.
Settling the Registration Costs
Remit the filing fees. For a standard non-stock corporation, the cost usually ranges from ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This paper confirms that your NPO is a registered body in the Philippines.
Final Steps to Operation
There are more steps after SEC approval. To be legally active, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: requirements for sec registration of non profit organization Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your donors to claim tax credits, seek how to register a non profit organization in the philippines accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a noble undertaking. By following these steps, you ensure your organization is built on a firm foundation for years to come.