Revised November 2010
1
A. Application forms/documents should be sent to:
The Executive Director
Philippine Council for NGO Certification, Inc.
6th Floor, SCC Bldg., CFA - MA Compound
4427 Interior Old Sta Mesa, 1016 Manila
Phone #s:
Fax #:
715-9594
715-2756
782-1568
715-2783
Email – pcnc@pldtdsl.net
The applying NGO/Non-Stock, Non-Profit Organization will fill up the following forms (available in the
website:
a. Letter of Intent form
b. Application for Accreditation as a Donee Institution
c. Survey Form
and pay the down payment of One Thousand Pesos (Php 1,000.00).
The applicant organization will submit to us the above mentioned forms the following
attachments filed in separate folders in four (4) copies with the. Each folder must contain a
complete set of required documents.
The Survey Form and the following attachments must be in four (4) copies.
PLEASE DO NOT PROCEED with the application unless these documents are
complete and ready for submission as PCNC shall not accept if incomplete.
For NGOs operating
for two (2) years or more
For newly established NGOs operating
for at least one (1) year
____1. Brochure (if any)
____1. Brochure (if any)
____2. Annual Report or List of Accomplishments
for the last two (2) years
____2. Organizational Chart or Table
of Organization
____3. Organizational Chart or Table of
Organization
____3. List of Activities /Accomplishments for
the past year
____4.Certified True Copy of SEC Registration
with Amended Articles of Incorporation &
By-Laws with*:
a) The words “non-stock, non-profit”
b) Explicit provisions on:
____4.Certified True Copy of SEC Registration
with Amended Articles of Incorporation &
By-Laws with*:
a) The words “non-stock, non-profit”
b) Explicit provisions on:
i. distribution of assets upon dissolution
(RR 13-98 Sec. 3, 2, iii);
ii. no part of the property or income shall
inure to the benefit of any member,
officer, organizer or any individual
person;
iii. members of the Board NOT receiving
any compensation;
iv. the level of administrative expenses not
exceeding 30% of the total donations
i.
distribution of assets upon dissolution
(RR 13-98 Sec. 3, 2, iii);
ii. no part of the property or income shall
inure to the benefit of any member,
officer, organizer or any individual
person;
iii. members of the Board NOT receiving
any compensation;
iv. the level of administrative expenses not
exceeding 30% of the total donations
Revised November 2010
received and of total expenses for the
taxable year.
(RR-13-98 Sec 3,2, ii);
*as required by the Bureau of Internal
Revenue (BIR)
____5. A Statement of Policy on Conflict of Interest
signed by BOT Chair/President and Corp.
Secretary (sample available upon request)
____6. List of Current Board Members & Officers
with Contact Addresses
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received and of total expenses for the
taxable year.
(RR 13-98 Sec 3,2,ii);
*as required by the Bureau of Internal
Revenue (BIR)
____5. A Statement of Policy on Conflict of Interest
signed by BOT Chair/President and Corp.
Secretary (sample available upon request)
____6. List of Current Board Members & Officers
with Contact Addresses
____7. List of Key Members of the Staff
____7. List of Key Members of the Staff
____8. BIR Certificate of Registration
(BIR Form 2303)
____9. Audited Financial Statements (received by
BIR) for the last two (2) years
____10. Copy of the Auditor’s Certificate of
Accreditation from the Board of
Accountancy (BOA).
____11. BIR Certificate of Tax Exemption
(if operating for over 3 years); or
Application for Tax Exemption
received by BIR.
____12. Certified True Copy of Certificate of
Accreditation by a Government Agency
(DSWD/DOST/DEP-ED etc.)
____13. Certificate of Affiliation (if a member of a
NGO network/s)
____14. Photocopy of the Applicant’s Withholding
Tax Remittances for the last six (6) months
(BIR Form 1601)
____15. Annual Information Return of Income Tax
Withheld on Compensation, Expanded &
Final W/holding Taxes (BIR Form 1604)
with Alpha List of Employees for the last
two (2) years
____16. Annual Income Tax Return (BIR Form
1702), together with Account Information
Form (BIR Form 1702 AIF) or Audited
Financial Statements in the absence of the
form 1702AIF for the last two (2) years
____17. Photocopy of the first pages of Books of
Accounts registered with BIR for the last
two (2) years
____8. BIR Certificate of Registration
(BIR Form 2303)
____9. Certificate of Accreditation (if accredited
by a government agency/ies)
____10. Certificate of Affiliation (if a member of a
NGO network/s)
____11. Audited Financial Statement (received by the
BIR) for the past year
____12. Copy of the Auditor’s Certificate of
Accreditation from the Board of
Accountancy (BOA).
____13. Affidavit of Modus Operandi showing the
character & purpose of the organization, list
of proposed projects/activities for the next
two (2) years; target funds & sources; and
other facts deemed relevant to qualification
as donee institution.
____14. Photocopy of the Applicant’s Withholding
Tax Remittances for the last six (6) months
(BIR Form 1601)
____15. Annual Information Return of Income Tax
Withheld on Compensation, Expanded &
Final W/holding Taxes (BIR Form 1604)
with Alpha List of Employees
____16. Annual Income Tax Return (BIR Form
1702), together with Account Information
Form (BIR Form 1702 AIF) or Audited
Financial Statements in the absence of the
form 1702AIFI
____17. Photocopy of the first pages of Books of
Accounts registered with BIR
Revised November 2010
a.
b.
c.
d.
General Ledger
General Journal
Cash Receipts Book
Cash Disbursement Book
____18. Sample of Official Receipts (OR) registered
with and duly stamped by BIR
____19. BIR Permit to use Computerized Books of
Accounts, if applicable
____20. BIR Permit to use Loose-Leaf Official
Receipts and/or Cash Register Machines, if
applicable
____21. Exact location map/sketch of main office
with labeled landmarks and name of street.
a.
b.
c.
d.
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General Ledger
General Journal
Cash Receipts Book
Cash Disbursement Book
____18. Sample of Official Receipts (OR) registered
with and duly stamped by BIR
____19. BIR Permit to use Computerized Books of
Accounts, if applicable
____20. BIR Permit to use Loose-Leaf Official
Receipts and/or Cash Register Machines, if
Applicable
____21. Application Letter of Tax Exemption
received by BIR.
____22. Exact location map/sketch of main office
with labeled landmarks and name of street
B. The PCNC will then assess the documents to determine the applicant NGO's readiness for the
evaluation visit.
C. The applicant organization will then pay the remaining balance of the full application fee depending
on total assets as reflected in the applicant’s latest audited financial statement.
D. During the evaluation visit, original copies of the ff. documents need to be exhibited for checking:
1. Updated Books of Accounts for the current and past:
a. Cash Disbursement Book
c. Cash Receipts Books
b. General Ledger
d. Journal Books
2. BIR permit if accounting system is computerized
3. Latest Audited Financial Statement (with external auditor’s BOA accreditation number & SEC,
BIR, & PRC registration number)
4. Financial Policies/Procedures
5. Approved Budget for the Current Year
6. 3-5 Year Program and Financial Plan
7. Check Disbursement Vouchers
8. Bank Account documents & signatories
9. Minutes of Board Meetings
10. Minutes of Staff Meetings
11. Board Resolutions
12. MOA w/ Partner Agencies, if any
13. Administrative Policies
14. Program Operations Manual
15. SEC Registration & Articles of Incorporation & By-Laws
16. Other Pertinent Documents