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Reportorial Requirements for Foundations

1. General Information Sheet (GIS) for Non-Stock Corporations – to be submitted within (30) days after the annual meeting.

Financial Statements (FS), Statement of Management’s Responsibility (SMR), NSPO Forms and Certificates of Existence of Program/Activity (COEPs)

FISCAL YEAR END THRESHOLD
(Total Assets or Total Liabilities)		 REQUIRED DOCUMENT REQUIRED SIGNATORY
Before December 31,2025 Below ₱600,000.00 FS Certified under oath by:
  a. Treasurer; and
  b. President.
On or after December 31, 2025 ₱3,000,000.00 and below a. FS

b. SMR		 Signed under oath by:
  a. Chairman;
  b. President or CEO; and
  c. Treasurer or CFO.
Any year Above ₱3,000,000.00 a. Audited FS
b. NSPO Forms (formerly: Sworn Statements)
c. COEP		  d. Independent Auditor; or
 e. SEC-accredited Auditor, as applicable

FS Due Date

    ● Calendar Year – Per annual SEC memorandum circular

    ● Fiscal Year – Within 120 days from year-end

3. Membership Book with SEC registration – to be submitted within 30 days after the date of incorporation

4. Compliance with SEC Memorandum Circular No. 28 Series of 2020, guided by its related Notice dated 8 January 2022