Setting up 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 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 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 papers. As of 2026, the SEC utilizes the eSPARC portal for digital applications.
The Checklist
Name Verification Slip: Reserve your chosen name through the SEC online portal.
The AOI: This details your organization’s purpose, principal office address, and the names of the trustees.
Internal Rules: These define the internal governance, including how meetings are held and how trustees are elected.
Member Roster: A certified list of the people joining the organization.
Financial Statement Affidavit: how to register a non profit organization in the philippines A sworn statement confirming the amount of donations received.
How to Complete Your Application
With the sec registration requirements for non profit organizations requirements prepared, follow these steps:
Phase 1: Online requirements for sec registration of non profit organization Submission
File your notarized AOI and By-Laws through the eSPARC system. The SEC will check the application for accuracy.
Phase 2: Payment of Fees
Remit the filing fees. For a standard non-stock corporation, the cost usually starts at ₱3,000 to ₱5,000, depending on documentary stamps.
Receiving Your COI
Upon satisfactory review, the SEC will issue your Certificate of Incorporation. This document validates that your organization is a registered body 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 Certificate of requirements for sec registration of non profit organization Registration (Form 2303).
Apply for Tax Exemption: Non-profits are not automatically exempt. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a Barangay Clearance and a Business Permit from the LGU where your office is located.
Donee Institution Status: If you want your donors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Setting up a non-profit is a major undertaking. By meeting these SEC standards, you ensure your organization is built on requirements for sec registration of non profit organization a firm foundation for years to come.