Establishing 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 local contributions.
Foundation: This requires a starting endowment of ₱1,000,000.
Requirements for SEC Registration of Non Profit Organization
To apply for registration, you must prepare a specific set of documents. As of 2026, the SEC operates through the eSPARC portal for digital applications.
Required Paperwork
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 incorporators.
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 sec registration requirements for non profit organizations joining the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
How to Complete Your Application
After gathering the paperwork, follow these phases:
Digital Filing
Upload your notarized constituent documents through the eSPARC system. The SEC will review the application for accuracy.
Phase requirements for sec registration of non profit organization 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the cost 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 organization is a registered body in the Philippines.
Post-Registration Compliance
Registration with the SEC is only the first step. To be fully operational, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and secure a Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are required to apply for exemption. You must file a request with the BIR how to register a non profit organization in the philippines for a Tax Exemption Ruling.
Mayor's Permit: Obtain a local permit and a Mayor's Business Permit from the city hall where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to receive tax deductions, seek accreditation from the Philippine Council how to register a non profit organization in the philippines for NGO Certification (PCNC).
Setting up a non-profit is a major undertaking. By adhering to these requirements, you ensure your organization stands requirements for sec registration of non profit organization on solid legal ground for years to come.