Adopt a School Program

Adopt a School Program allows private entities to assist a public school in a particular aspect of its educational program, such as but not limited to, staff and faculty development for training and further education, construction of facilities, upgrading of existing facilities, provision of books, publications and other instructional materials, modernization of instructional technologies, teaching and skills development, learning support, computer and science laboratories, and food and nutrition. Assistance may be in the form of cash or personal property, consumable goods, services, and real property.

This program allows tax incentives to the adopting private entity which rendered the assistance in the form of deductions from the gross income equivalent to 150% of the amount of contribution or donation, and the exemption from the payment of donor's tax. To avail of the tax incentives, procedures must be undertaken by the adopting private entity, which procedures are provided in Sec. 6 of the BIR's RR 10-2003.

Resources on Adopt-a-School Program:

  1. Republic Act 8525
  2. Revenue Regulations No. 10-2003

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