Setting up a non-stock corporation in the Philippines is primarily handled by the Securities and Exchange Commission (SEC). Whether you are launching a small community group or a large-scale foundation, you must follow the Revised Corporation Code to gain official recognition.
Determining the Right Legal Structure
At the start, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically sustained by membership dues and small donations.
Foundation: This requires a capital fund of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To complete your application, you must prepare a specific set of requirements. As of 2026, the SEC operates through the eSPARC portal for digital applications.
Required Paperwork
Approved Corporate Name: Reserve your chosen name through the SEC online portal.
Articles of Incorporation (AOI): This states your organization’s purpose, headquarters location, and the names of the trustees.
Internal Rules: These define the management structure, including how meetings are held and how trustees are elected.
List of Members and Contributors: A notarized list of the people joining the organization.
Treasurer's Affidavit: A sworn statement verifying the amount of contributions received.
How to Complete Your Application
After gathering the paperwork, follow these phases:
Phase 1: Online Submission
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will review the application for consistency.
Settling the Registration Costs
Pay the sec registration requirements for non profit organizations required filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Phase 3: Issuance of Certificate
Upon approval, the SEC will issue your Certificate of Incorporation. This paper confirms that your organization is a registered body in the Philippines.
Post-Registration Compliance
Your journey doesn't end with the SEC. To be legally active, you must:
Tax Registration: Apply for a how to register a non profit organization in the philippines Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are required to apply for exemption. You must file a request sec registration requirements for non profit organizations with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Business Permit from the LGU 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 requirements for sec registration of non profit organization 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.