Establishing 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 current regulations to gain official recognition.
Decide on Your NPO Category
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 minimum initial contribution of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To complete your application, you must prepare a specific set of documents. As of 2026, the SEC operates through the eSPARC portal for digital applications.
The Checklist
Name Verification Slip: Reserve your desired name through the SEC online portal.
Articles of Incorporation (AOI): This outlines your organization’s purpose, headquarters location, 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 notarized list of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
How to Complete Your Application
With the requirements prepared, follow these phases:
Digital Filing
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will check the application for compliance.
Settling the Registration Costs
Settle the necessary filing fees. For a standard non-stock corporation, the cost usually starts at ₱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 requirements for sec registration of non profit organization 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 request with the BIR for a sec registration requirements for non profit organizations Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Business Permit from the sec registration requirements for non profit organizations LGU where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to sec registration requirements for non profit organizations receive tax deductions, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up requirements for sec registration of non profit organization a non-profit is a significant undertaking. By adhering to these requirements, you ensure your organization stands on solid legal ground for years to come.