Section 16
SEC. 16. A new Section 16-A of Republic Act No. 7586, as amended by Republic Act No. 10629, shall read as follows: "SEC. 16-A. Tax Exemption.- All grants, bequesta and endownments, donations and contributions made to the protected area fund to be used actually, directly, and exclusively by the protected area, shall be exempted from donor's tax and shall be considered as allowable deduction from the gross income of the donor for the purpose of computing the taxable income of the donor in accordance with the provisions of the National Internal Revenue Code of 1997, as amended."