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.
Determining the Right Legal Structure
Initially, 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.
What You Need for SEC Approval
To complete your application, you must prepare a specific set of papers. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
The Checklist
Name Verification Slip: 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.
By-Laws: These define the internal governance, including how meetings are held and how directors are elected.
List of Members and Contributors: A notarized list of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
Once your documents are ready, follow these stages:
Phase 1: Online Submission
Upload your notarized constituent documents through the eSPARC system. The SEC will review the requirements for sec registration of non profit organization application for consistency.
Phase 2: Payment of Fees
Remit the filing fees. 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 requirements for sec registration of non profit organization will issue your Certificate of Incorporation. This certificate confirms that your NGO is a registered body in the Philippines.
Beyond the SEC
Registration with the SEC is only the first step. 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 how to register a non profit organization in the philippines required to apply for exemption. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain requirements for sec registration of non profit organization a local permit and a Mayor's Business Permit from the LGU where your office is located.
Donee Institution Status: If you want sec registration requirements for non profit organizations 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.