steps and requirements pcnc accreditation

Revised Sept. 17, 2007

A. Expression of interest to apply must be addressed in writing to:

The Executive Director Phone #s: 715-9594Philippine Council for NGO Certification, Inc. 715-27566th Floor, SCC Bldg., CFA - MA Compound 782-15684427 Interior Old Sta Mesa, 1016 Manila Fax #: 715-2783

or thru an e-mail, sent to: [email protected]

The applying NGO/Non-Stock, Non-Profit Organization will receive a Letter of Intent form which has to be sent back to PCNC together with the Application for Accreditation as a Donee Institution and the payment of One Thousand Pesos (Php 1,000.00) as down.

B. The applicant organization will then receive a Survey Form to be filled up and submitted to us in four (4) copies with the following attachments filed in separate folders. 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 operatingfor two (2) years or more

For newly established NGOs operatingfor less than two (2) years

____1. Brochure (if any)

____2. Annual Report or List of Accomplishments for the last two (2) years

____3. Organizational Chart or Table of Organization

____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 received and of total expenses for the taxable year. (RR 13-98 Sec 3,2, ii),

* as required by the Bureau of Internal Revenue

____1. Brochure (if any)

____2. 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 :

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 received and of total expenses for the taxable year.(RR 13-98 Sec 3,2, ii)

* as required by the Bureau of Internal Revenue

1


____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

____8. BIR Certificate of Registration (BIR Form 2303)

____9. Audited Financial Statements (duly stamped received by BIR & SEC) 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. Certificate of Accreditation (if accredited by a government agency/ies)

____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

a. General Ledgerb. General Journal

____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

____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 (duly stamped received by the BIR & SEC) 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

a. General Ledgerb. General Journalc. Cash Receipts Bookd. Cash Disbursement Book

2


c. Cash Receipts Bookd. 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.

____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

C. The PCNC will then assess the documents to determine the applicant NGO's readiness for the evaluation visit.

D. 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.

E. 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 Books2. BIR permit if accounting system is computerized3. Latest Audited Financial Statement (with external auditor’s BOA accreditation number &, BIR & PRC registration number)4. Financial Policies/Procedures5. Approved Budget for the Current Year 6. 3-5 Year Program and Financial Plan7. Check Disbursement Vouchers8. Bank Account documents & signatories9. Minutes of Board Meetings10. Minutes of Staff Meetings11. Board Resolutions12. MOA w/ Partner Agencies, if any13. Administrative Policies14. Program Operations Manual15. SEC Registration & Articles of Incorporation & By-Laws16. Other Pertinent Documents

3