Establishing a non-stock corporation in the Philippines revolves around the Securities and Exchange Commission (SEC). Whether you are founding a small community group or a large-scale foundation, you must follow the legal guidelines to gain official recognition.
Decide on Your NPO Category
Before you begin, 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 local contributions.
Foundation: This requires a minimum initial contribution of ₱1,000,000.
What You Need for SEC Approval
To complete your application, you must prepare a specific set of requirements. As of 2026, the SEC operates through the eSPARC portal for online submissions.
The Checklist
Approved Corporate Name: 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.
Internal Rules: These define the management structure, including how meetings are held and how trustees are elected.
List of Members and Contributors: A certified list of the people funding the organization.
Financial Statement Affidavit: A sworn statement confirming the how to register a non profit organization in the philippines amount of contributions received.
How to Complete Your Application
Once your documents are ready, follow these phases:
Phase 1: Online Submission
Upload your notarized AOI and By-Laws through the eSPARC system. The SEC will review the application for compliance.
Phase 2: Payment of Fees
Pay the required filing fees. For a standard non-stock corporation, the cost usually ranges from ₱3,000 to how to register a non profit organization in the philippines ₱5,000, depending on legal research fees.
Receiving Your COI
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This paper validates that your NGO is a legal how to register a non profit organization in the philippines entity in the Philippines.
Post-Registration Compliance
Your journey doesn't end with the SEC. To be fully operational, you must:
Register with the BIR: Apply for a tax ID and secure a Certificate of Registration (Form 2303).
Apply for Tax sec registration requirements for non profit organizations Exemption: Non-profits are not automatically exempt. requirements for sec registration of non profit organization You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: 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 claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Launching a non-profit is a significant undertaking. By following these steps, you ensure your organization stands on solid legal ground for years to come.