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 legal personality.
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 apply for registration, you must prepare a specific set of papers. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
Core Documents Needed
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This states your organization’s purpose, headquarters location, and the names of the incorporators.
Internal Rules: These define the rules of operation, including how meetings are held and how trustees are elected.
Member Roster: A certified list of requirements for sec registration of non profit organization the people starting the organization.
Financial Statement Affidavit: A sworn statement verifying the amount of donations received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
With the requirements prepared, follow these sec registration requirements for non profit organizations steps:
Phase 1: Online Submission
File your notarized AOI and By-Laws through the eSPARC system. The SEC will check the application for accuracy.
Phase 2: Payment of Fees
Remit the filing fees. sec registration requirements for non profit organizations For a standard non-stock corporation, the cost 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 document confirms that your organization 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 not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a local permit and a Mayor's Business Permit from the LGU where your office is located.
Donee Institution how to register a non profit organization in the philippines Status: If you want 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 following these steps, you ensure your organization remains compliant with Philippine law for years to come.