RA 11510 (Alternative Learning System Act) Section 21

Tax Incentives.

Section 21

SEC. 21. Tax Incentives. - Any donation, contribution, or grant, in cash or services, whether local or foreign, which may be made by individuals and organizations, including private entities which shall provide the appropriate services, materials, and delivery support services for the promotion of the ALS program, shall be exempt from the donor's tax and the cost of which shall be considered as an allowable deduction from the gross income in the computation of the income tax of the donor in accordance with the provisions of the National Internal Revenue Code of 1997, as amended.

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Other provisions in RA 11510 (Alternative Learning System Act)

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 11510 (Alternative Learning System Act) 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).

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