Certification of Non-Stock, Non-Profit Corporations and Non-Government Organizations for Donee Institu

- What is PCNC?
- What is certification for donee institution status?
- What is the difference between donee institution status and tax-exempt status?
- What are the qualifying conditions before application?
- What are the advantages of certification for donee institution status?
- What else is to be gained from applying for certification?
- What about entities that presently enjoy donee institution status?
- What is the certification process?
- What are the major criteria for certification?
- What are the steps in the application for certification?
- What happens on the evaluation visit?

What is PCNC?

PCNC or the Philippine Council for NGO Certification is a private, voluntary, non-stock, non-profit corpor

PCNC was established by

Department
six of the country's
of Financelargest
to certify
national
non-profit
NGO networks
organizations
and is
applying
authorized
for donee
by theins

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What is Certification for Donee Institution Status?

Certification for donee institution status is part of the provisions of Republic Act 8424 otherwise known a

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Certification of Non-Stock, Non-Profit Corporations and Non-Government Organizations for Donee Institu

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What is the difference between donee institution status and tax-exempt status?

TAX-EXEMPT STATUS is enjoyed by all entities enumerated under Section 30 of the Philippine Tax Cod

- non-stock corporations or associations organized and operated exclusively for religious, charitable,
- civic league or organization not organized for profit but operated exclusively for the promotion of so
- a non-stock and non-profit educational institution.

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What are the advantages of certification for donee institution status?

Donations to donee institutions are tax-deductible and/or exempt from donor's tax (Section 34(H) and Se

Thus, tax incentives such as those mentioned above encourage local donations and, especially in these

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What else is to be gained from applying for certification?

The process of evaluation/accreditation/certification provides the applicant organization the opportunity o

Certification by PCNC shall also be a "seal of good housekeeping" that funding partners and prospective

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What about entities that presently enjoy donee institution status?

Entities that were previously granted the donee institution status before the existence of PCNC were give

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What is the certification process?

Organizations seeking certification shall file with the PCNC Secretariat a letter of intent to apply for certif

If the applicant NGO has met the minimum criteria for certification, the Board gives a 3-year or 5-year ce

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What are the major criteria for certification?

The following are the major criteria to guide the PCNC in evaluating requests for accreditation:

- MISSION AND GOALS

The mission and goals of the non-profit, non-stock corporation/NGO should justify. Statements of m
- RESOURCES
This criterion focuses on the adequacy of the resources and the effectiveness of the structure and s
- PROGRAM IMPLEMENTATION AND EVALUATION
The organization must demonstrate that it is effectively using its resources to accomplish the purpos
- PLANNING FOR THE FUTURE
The organization must provide evidence that it has the capability to implement and monitor its progr

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What happens on the evaluation visit?

A Brief Description of The Evaluation Visit

Day One

1. Before the evaluation proper, the evaluators hold an orientation meeting among themselves to take u

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Certification of Non-Stock, Non-Profit Corporations and Non-Government Organizations for Donee Institu

1.1. Introduction of the team members

1.2. Review of the PCNC process

1.3. A check on what each evaluator wants/plans to do (people to see, areas to visit, etc.)

1.4. Establishing the timetable

1.4.1. schedule of interviews

1.4.2 schedule of area visits

1.4.3. schedule of wrap-up session

1.4.4. other schedules

2. After the evaluators’ orientation meeting, the applicant NGO will give a brief overview of the organiza

3. The team then proceeds to conduct evaluation activities during the two (2) days, such as:

3.1. review of documents

3.2. interview of some staff, Board members, officers, beneficiaries, and others as requested by the eva

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The applicant NGO’s staff and officers are not expected to be available at all times during the two-day ev

3.3. visit to project sites as coordinated with the point person

3.4. other activities deemed necessary by the evaluators

Day Two

In the afternoon of the second day, the evaluators hold a wrap-up session among themselves to discuss

The team therefore cannot yet divulge its findings to the applicant organization at the end of the evaluati

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For more information, contact The Secretariat, Philippine Council for NGO Certification (PCNC), tel. n

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