Fiscal Incentives - Exemption from Donor's Tax

Several statutes were also passed which exempt certain donations from the payment of donor’s tax and treat such donations as allowable deductions from the donor’s gross income, primarily intended to encourage donations to beneficiaries thereby enhancing their capability of fulfilling its purpose and objectives.

These include
RA 10066 (National Cultural Heritage Act of 2009),
RA 10072 (The Philippine Red Cross (PRC) Act of 2009),
RA 10073 (Girl Scouts of the Philippines Charter of 2009),
RA 10165 (The Foster Care Act of 2012),
RA 10174 (The Climate Change Act of 2009),
RA 10390 [An Act Revitalizing the People’s Television Network, Inc. (PTV)] and
RA 10650 (Open Distance Learning Act).