Establishing a non-stock corporation in the Philippines revolves around 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.
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 capital fund of ₱1,000,000.
Essential SEC Documentation
To successfully file, you must prepare a specific set of documents. As of 2026, the SEC utilizes the eSPARC portal for online submissions.
The Checklist
Name Verification Slip: Reserve your unique name through the SEC online portal.
The AOI: This outlines your organization’s purpose, principal office address, and the names of the incorporators.
Internal Rules: 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.
Financial Statement Affidavit: A sworn statement verifying the amount of contributions received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
Once your documents are ready, follow these phases:
Phase 1: Online Submission
Submit your notarized constituent documents through the eSPARC system. The SEC will evaluate the application for compliance.
Settling the Registration Costs
Pay the required filing fees. For a standard non-stock requirements for sec registration of non profit organization corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on legal research fees.
Phase 3: Issuance of Certificate
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This document validates that your organization requirements for sec registration of non profit organization is a legal entity in the Philippines.
Final Steps to Operation
Registration with the SEC is only the first step. To be completely compliant, you must:
Register with the BIR: Apply how to register a non profit organization in the philippines for a tax ID and apply for a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are required to apply for how to register a non profit organization in the philippines exemption. You must submit an application with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Business Permit from the LGU where requirements for sec registration of non profit organization your office is located.
Donee Institution Status: If you want your benefactors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a significant undertaking. By following these steps, you ensure your organization stands on solid legal ground for years to come.