RA 10165 Section 24

Incentives to Donors.

Section 24

SEC. 24. Incentives to Donors. – Donors of an agency shall be entitled to the following: (a) Allowable Deductions. – Donors shall be granted allowable deductions from its gross income to the extent of the amount donated to agencies in accordance with Section 34(H) of the NIRC of 1997; and (b) Exemption from Donor’s Tax. – Donors shall be exempted from donor’s tax under Section 101 of the NIRC of 1997: Provided, That not more than thirty percent (30%) of the amount of donations shall be spent for administrative expenses.

Read the full instrument →

Other provisions in RA 10165

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

CitationRA 10165 Section 24 (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).

Continue your research

RA 10165, full textChapter navigation and full text, so you can read this section in contextPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Philippines: what this database coversWhich datasets are here, which official source they come from, and how current they arePhilippines overview