Deductibility of Donations to the Boy Scouts of the Philippines

January 8, 1960 BIR RULING NO. 011-60 Mr. Jose A. Panlilio 181 Concepcion St. Ermita, Manila S i r : In reply to your letter dated December 23, 1959, bearing on the query of the Director of the Boy Scouts International Bureau in Canada, I have the honor to inform you that donations to the Boy Scouts of the Philippines to an amount not in the excess of six (6%) per centum in the case of an individual, and three (3%) per centum in the case of a corporation, of the taxpayer's taxable net income, actually paid or made within the taxable year by such individual or corporation are deductible from gross income for purposes of the income tax pursuant to Section 30(h) of the Tax Code. cd Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue