[verheyden]

How many outlets per breaker
How many lights per breaker

[donf]

First, have you had a load calculation completed by a licensed electrician to verify that you have adequate service to add the additional load?

Have you talked to the local authority having jurisdiction to secure the permit for this work?

If you are speaking of residential wiring, there is no set number of light and receptacles.

There are restrictions on the load the circuits can safely carry.

Be aware that if you are putting these receptacles in an unfinished basement they must be GFCI protected. If the basement is to be finished, then you do not have to have the circuits protected by GFCI equipment, however, under 2008 code you would be required to use AFCI protection for the basement circuits.

For example a 15 amp circuit can carry a max VA (Voltage * Amperage) of 15 * 120 = 1800VA.

But there is a further limitation. On a circuit that is made up of multiple receptacles you are limited to an 80% load. So 1800 VA * .8 = 1440 VA.

In general for lighting and receptacles, the load is calculated a 3 * the square foot of the area to be served. Then you divide the amperage you want to use.

For example, a 50' X 100' area would be 50 X 100 = 5000 sq. foot. 5000 * 3 = 15000 VA.

15000 / 120 = 125 amps / 15 = 8.

So in practice you would need 8 general lighting 15 amp circuits to serve the lighting and receptacle load.

If you are putting a bathroom down there you have other NEC requirements not to mention if you are planning a small kitchen.