Tax Deduction or Exemption of Donations and Contributions.
Section 18
SEC. 18. Tax Deduction or Exemption of Donations and Contributions. — Any donation, contribution, bequest and grant which may be made to the Commission shall constitute as allowable deduction from the income of the donor for income tax purposes and shall be exempt from donor's tax, subject to such conditions as provided under the National Internal Revenue Code, as amended.