Establishing 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 legal personality.
Determining the Right Legal Structure
Before you begin, 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 starting endowment of ₱1,000,000.
Essential SEC Documentation
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.
Core Documents Needed
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This states your organization’s purpose, headquarters location, and the names of the incorporators.
Internal Rules: These define the rules of operation, including how meetings are held and how directors are how to register a non profit organization in the philippines elected.
Member Roster: A certified list of the people funding the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
SEC Registration Requirements for Non Profit Organizations: Step-by-Step
Once your documents are ready, follow these stages:
Phase 1: Online Submission
File your notarized AOI requirements for sec registration of non profit organization and By-Laws through the eSPARC system. The SEC will check the application for accuracy.
Phase 2: Payment of Fees
Settle the necessary requirements for sec registration of non profit organization 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 how to register a non profit organization in the philippines Certificate of Incorporation. This certificate proves that your NGO is a legal entity in the Philippines.
Beyond the SEC
Your journey doesn't end with the SEC. To be legally active, you must:
Register with the BIR: Apply for a tax ID and secure a sec registration requirements for non profit organizations Certificate of Registration (Form 2303).
Seek Tax-Exempt Status: Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a 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 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.