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 current regulations to gain official recognition.
Decide on Your NPO Category
Initially, 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.
What You Need for SEC Approval
To apply for registration, 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 chosen name through the SEC online portal.
The AOI: This outlines your organization’s purpose, headquarters location, and the names of the trustees.
By-Laws: These define the management structure, including how meetings are held and how trustees are elected.
Member Roster: A certified list of the people starting the organization.
Financial Statement Affidavit: A sworn statement confirming the amount of donations received.
How to Complete Your Application
After gathering the paperwork, follow these phases:
Digital Filing
Upload your notarized constituent documents through the eSPARC system. The SEC will review the application for consistency.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the fee usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Phase 3: Issuance requirements for sec registration of non profit organization of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This paper validates that your NPO is a legal entity in the Philippines.
Final Steps to Operation
Your journey doesn't end with the SEC. To be fully operational, you must:
Tax Registration: Apply for a tax ID and secure a Certificate of Registration (Form how to register a non profit organization in the philippines 2303).
Seek Tax-Exempt Status: Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a Barangay how to register a non profit organization in the philippines Clearance and a Business Permit from the LGU where your office is located.
Donee Institution sec registration requirements for non profit organizations Status: If you want your benefactors to receive tax deductions, seek accreditation from requirements for sec registration of non profit organization the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a noble undertaking. By following these steps, you ensure your organization remains compliant with Philippine law for years to come.