BP 21 Section 15

Tax Exemption on Donations, Grants, and Bequests.

Section 15

SEC. 15. Tax Exemption on Donations, Grants, and Bequests.—The Ministry of Agriculture is empowered to receive donations, grants, and bequests, and to utilize the same for the attainment of the objectives of this Act under such terms and conditions as may be determined by the Ministry. Such donations, grants, and bequests shall be exempt from the payment of transfer taxes and shall be fully deductible from the gross income of the donor or grantor for income tax purposes.

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Other provisions in BP 21

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationBP 21 Section 15 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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