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 juridical status.
Decide on Your NPO Category
Initially, you must decide if you are forming a non-stock, non-profit corporation or a foundation.
Non-Stock Corporation: Typically supported through membership dues and small donations.
Foundation: This requires a minimum initial contribution of ₱1,000,000.
What You Need for SEC Approval
To apply for registration, you must prepare a specific set of requirements. As of 2026, the SEC uses the eSPARC portal for online submissions.
Required Paperwork
Approved Corporate Name: Reserve your unique name through the SEC online portal.
Articles of Incorporation (AOI): This states your organization’s purpose, principal office address, and the names of the incorporators.
Internal Rules: These define the rules of operation, including how meetings are held and how trustees 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 amount of donations received.
How to Complete how to register a non profit organization in the philippines Your Application
With the requirements prepared, follow these how to register a non profit organization in the philippines steps:
Phase 1: Online Submission
Submit your notarized AOI and By-Laws through the eSPARC system. The SEC will check the application for accuracy.
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 that your NPO is a legal entity in the Philippines.
Post-Registration Compliance
There are more steps after SEC approval. To be completely compliant, you must:
Tax Registration: Apply for a Tax Identification Number (TIN) and apply for a sec registration requirements for non profit organizations Certificate of Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not automatically exempt. You must file a request with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and a Mayor's Business Permit from the LGU where your office is located.
PCNC Accreditation (Optional): If you want your benefactors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up a non-profit is a significant undertaking. By adhering to requirements for sec registration of non profit organization these requirements, you ensure your organization stands on solid legal ground for years to come.