Setting up 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 legal guidelines to gain official recognition.
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 small donations.
Foundation: This requires a minimum initial contribution of ₱1,000,000.
What You Need for SEC Approval
To apply for registration, you must prepare a specific set of documents. As of 2026, the SEC uses the eSPARC portal for digital applications.
The Checklist
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This details your organization’s purpose, principal office address, and the names of the trustees.
By-Laws: These define the management structure, including how meetings are held and how directors are elected.
List of Members and Contributors: A certified list of the people joining the organization.
Financial how to register a non profit organization in the philippines Statement Affidavit: A sworn statement confirming the amount of donations received.
How to Complete Your Application
With the requirements prepared, follow these steps:
Phase 1: Online Submission
File your notarized AOI and sec registration requirements for non profit organizations By-Laws through the eSPARC system. The SEC will check the application for accuracy.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This certificate proves that your NPO is a legal entity in the Philippines.
Final Steps to Operation
Registration with the SEC is only the first step. To be fully operational, you must:
Register with the BIR: Apply for a tax ID and apply for a Certificate of Registration (Form 2303).
Apply for Tax sec registration requirements for non profit organizations Exemption: Non-profits are subject to tax unless exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Mayor's Business Permit from the city hall how to register a non profit organization in the philippines where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up a non-profit is a major undertaking. By following these steps, you ensure your organization is how to register a non profit organization in the philippines built on a firm foundation for years to come.