Establishing a non-stock corporation in the Philippines revolves around the Securities and Exchange Commission (SEC). Whether you are launching a small community group or a large-scale foundation, you must follow the current regulations to gain official recognition.
Step 1: Choose Your Organization Type
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.
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 digital applications.
The Checklist
Name Verification Slip: Reserve your desired 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 trustees are elected.
Member Roster: A certified list of the people joining the organization.
Treasurer's Affidavit: A sworn statement acknowledging the amount of contributions received.
The Registration Process Explained
After gathering the paperwork, follow these stages:
Phase 1: Online Submission
File 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. sec registration requirements for non profit organizations This paper validates that your organization 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 sec registration requirements for non profit organizations 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 how to register a non profit organization in the philippines with the BIR for a Tax Exemption Ruling.
Mayor's Permit: Obtain a Barangay Clearance and requirements for sec registration of non profit organization a Mayor's 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 claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a noble undertaking. By adhering to these requirements, you ensure your organization remains compliant with Philippine law for years to come.