SECTION 21. Donations and Gifts - The Administration shall have the right to receive donations or bequests which shall be utilized only for the implementation of the programs and projects of the Administration. Such donations or bequests shall be exempt from the payment of gift taxes and the full amount of such donation or bequest shall be deductible from the gross income of the donor for the year during which the same is made.
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
CitationPD 690 Section 21 (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).
