BP 45 Section 3

Transitory provisions.

Section 3

SEC. 3. Transitory provisions.—All organizations or institutions which are qualified donees for purposes of the full deductibility of charitable contributions either under the National Internal Revenue Code of 1977 or under special laws shall apply for re-qualification with the Commissioner of Internal Revenue within the period provided by the implementing regulations, and all donations to such organizations or institutions during the period for re-qualification as donees for full deductibility of charitable contributions thereto under this Act shall be allowed.

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Other provisions in BP 45

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 45 Section 3 (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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