BIR Ruling [DA-293-98]

July 2, 1998 BIR RULING [DA-293-98] Philippine Workers Association for the Blind, Inc. 433-A Bulalakaw St., Barangay Plainview Mandaluyong City Attention: Ms . Mildred Veloso President Gentlemen : This refers to your letter requesting the endorsement of this Office relative to the launching of your project, which is a concert billed "Awit sa Dilim" to be held on May 21, 1998, at the Alegria Lounge, Holiday Inn, Manila Pavilion, U.N. Avenue, Ermita, Manila. cdtech It is represented that you are a non-stock corporation duly organized and registered with the Securities and Exchange Commission under SEC Reg. No 17780 dated November 9, 1960; that your association was organized for charitable purposes; and that the proceeds of your above-mentioned concert will be used to help defray the hospitalization expenses of your members. In reply, please be advised that pursuant to Republic Act No. 7277, otherwise known as the "Magna Carta for Disabled Persons, Providing Tax Incentives for Employers and Donors to Government Agencies Engaged in the Rehabilitation of Disabled Persons and Organizations of Disabled Persons", national government agencies, such as the BIR, are enjoined to explore livelihood opportunities and other undertakings that shall enhance the health, physical fitness and the economic and social well-being of disabled persons and that private volunteer organizations dedicated to the purpose of promoting and enhancing the welfare of the disabled, such as your association, is to be extended all possible support by the Government. Your "Awit sa Dilim" concert for the purpose of raising funds for the benefit of your members is one such undertaking which deserves support and recognition not only by this Office but also by all those concerned for the welfare of the less fortunate sectors of our society. For your information, tax incentives for donations made by individual and corporate donors to organizations of disabled persons are provided for in the law and its implementing rules and regulations. aisadc In this regard, we are hoping that this fund-raising concert billed "Awit sa Dilim" to be held on May 21, 1998 at the Alegria Lounge, Holiday Inn, Manila Pavillion at UN Avenue, Ermita, Manila at 8:00 p.m. will be a resounding success. Very truly yours, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue