Section 6
SEC. 6. Tax exemptions, etc. All donations, contributions or endowments which may be made by entities or persons to the Philippine Heart Center shall be exempt from income and gift taxes, and the same shall be further deductible in full for purposes of computing the maximum amount deductible under Section 30, paragraph (h), of the National Internal Revenue Code, as amended. The Philippine Heart Center shall be exempt from the payment of all taxes, charges and fees imposed by the Government or any political subdivision or instrumentality thereof for a period of ten years. All income earned by foreign doctors who shall use the facilities of the Center shall be tax exempt for a period of ten years from the date of issuance hereof.