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 juridical status.
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 online submissions.
Required Paperwork
Approved Corporate Name: Reserve your chosen name through the SEC online portal.
The AOI: This details your organization’s purpose, principal office address, and the names of the trustees.
Internal Rules: These define the internal governance, including how meetings are held and how directors are elected.
Member Roster: A certified list of the people joining the organization.
Financial requirements for sec registration of non profit organization Statement Affidavit: A sworn statement confirming the how to register a non profit organization in the philippines amount of donations received.
How to Complete Your Application
After gathering the paperwork, follow these phases:
Digital Filing
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 corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on legal research fees.
Receiving Your COI
Upon approval, 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
There are more steps after SEC approval. To be fully operational, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are subject to tax unless exempt. You must file a sec registration requirements for non profit organizations request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Business Permit from the LGU where your office is located.
Donee Institution Status: If you want your donors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting requirements for sec registration of non profit organization a non-profit is a major undertaking. By following these steps, you ensure your organization remains compliant with Philippine law for years sec registration requirements for non profit organizations to come.