Establishing 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 Revised Corporation Code to gain official recognition.
Determining the Right Legal Structure
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 small donations.
Foundation: This requires a capital fund of ₱1,000,000.
Essential SEC Documentation
To apply for registration, you must prepare a specific set of documents. As of 2026, the SEC utilizes the eSPARC portal for online submissions.
Required Paperwork
Approved Corporate Name: Reserve your desired name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, principal office address, and the names of the incorporators.
By-Laws: These define the rules of operation, including how meetings are held and how trustees are elected.
List of Members and Contributors: A certified list of the people funding the organization.
Treasurer's Affidavit: A sworn statement verifying the amount of contributions received.
How to Complete Your Application
Once your documents are ready, follow these phases:
Phase 1: Online Submission
Upload your notarized constituent documents through the eSPARC system. The SEC will evaluate requirements for sec registration of non profit organization the application for consistency.
Settling the Registration Costs
Remit the filing fees. For a standard non-stock corporation, the total usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon satisfactory review, the SEC will requirements for sec registration of non profit organization issue your Certificate of Incorporation. This document proves that your NGO is a registered body in the Philippines.
Final Steps to Operation
Your sec registration requirements for non profit organizations journey doesn't end with the SEC. To be completely compliant, you must:
Tax Registration: Apply for a tax ID and apply sec registration requirements for non profit organizations for a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are not automatically exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Local how to register a non profit organization in the philippines Government Permits: Obtain a local permit 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 accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up a non-profit is a noble undertaking. By following these steps, you ensure your organization remains compliant with Philippine law for years to come.