BIR Ruling [DA-354-99]

June 16, 1999 BIR RULING [DA-354-99] Philippine Council for NGO Certification 4/F MSCB Bldg., 4718 Eduque Street Makati City Attention: Ms. Fely I. Soledad Executive Director Gentlemen : This refers to your request for issuance of certificate of donee institution status for and in behalf of Ayala Foundation, Inc. (AFI) dated June 1, 1999. A perusal of the Articles of Incorporation of AFI reveals that one of the enumerated purposes for which Foundation was formed is "to function and operate as private science and research foundation in line and in compliance with the policies and objectives enunciated in Republic Act No. 2067, otherwise known as "The Science Act of 1958" and which created the National Science Development Board". Our attention was called by the Department of Science and Technology specifically, Section 24 of RA 2067, as amended, granting authority to NSDB to certify that the individual foundations and its funds are dedicated to scientific pursuits. Accordingly, their mandate was affirmed under Section 27 of E.O. No 784 which reorganized NSDB into the National Science and Technology Administration (NSTA) which later evolved into the present DOST under E.O. No. 128 dated January 30, 1987. This mandate was duly recognized by this Office in a Memorandum dated August 30, 1988. Please be informed that the matter presented by the DOST is being considered by the BIR. Your Office verbally relayed to us that AFT has been previously granted certification by the DOST regarding its status as a science foundation. acHDTA In view of this and to be able for us to act on your request pending resolution of the matter, please furnish us you previous certificate of accreditation with the DOST as a science foundation. Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal & Enforcement Group