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 juridical status.
Determining the Right Legal Structure
Initially, 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 small donations.
Foundation: This requires a capital fund 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.
Required Paperwork
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 directors are elected.
Member Roster: A certified list of the people joining the organization.
Treasurer's Affidavit: A sworn statement confirming the amount of donations received.
How to Complete Your Application
After gathering the paperwork, follow these phases:
Digital Filing
Upload your notarized constituent documents through the eSPARC system. The SEC will evaluate the application for compliance.
Settling the Registration Costs
Pay the required filing fees. For a standard non-stock corporation, the total usually ranges from ₱3,000 to ₱5,000, depending on processing charges.
Phase 3: Issuance of requirements for sec registration of non profit organization Certificate
Upon approval, the SEC will issue your Certificate of Incorporation. This certificate proves that your NGO is a legal entity in the Philippines.
Final Steps to Operation
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 Certificate of Registration (Form 2303).
Seek requirements for sec registration of non profit organization Tax-Exempt Status: Non-profits are required to apply for exemption. You must submit an application with the BIR for a Tax Exemption Ruling.
Local Government Permits: Obtain a local requirements for sec registration of non profit organization permit and a Mayor's Business Permit from the city hall where your office is sec registration requirements for non profit organizations located.
Donee Institution Status: If you want your sec registration requirements for non profit organizations donors to claim tax credits, seek accreditation from the Philippine Council for NGO Certification (PCNC).
Starting a non-profit is a major undertaking. By meeting these SEC standards, you ensure your organization is built on a firm foundation for years to come.