BIR Ruling No. 145-82

April 23, 1982 BIR RULING NO. 145-82 30-h-2-A 000-00 145-82 Ministry of Human Settlements TRC Bldg., Buendia Avenue Ext. Makati, Metro Manila Attention: Mr . Jose Conrado Benitez Deputy Minister Gentlemen : This refers to your letter dated January 13, 1981, requesting a ruling as to whether or not the value of real properties donated in favor of the Government pursuant to Letter of Instructions No. 1088 are deductible in full from the donor's gross income. It is represented that one of the strategies of the Ministry of Human Settlements (MHS) in implementing Letter of Instructions No. 1088 which direct the MHS and several other government agencies to develop and implement a countryside livelihood program through Bagong Lipunan Improvements Sites and Services (BLISS) is for the government through the Human Settlements Development Corporation (HSDC), to acquire BLISS lands through donation. In reply, I have the honor to inform you that since the donations of real properties will be used by the Government in undertaking priority activities in human settlements, said donations are deductible in full from the gross income of the donor, provided that the same are in accordance with the national priority plan to be determined by the NEDA, in consultation with appropriate government agencies including its regional development councils, and private philanthropic persons and institutions. [Sec. 30(h)(2)(A), Tax Code, as amended by Batas Pambansa Blg. 45; Sections 3 and 4, BIR-NEDA Regulations No. 1-81] If such donations are not in accordance with said annual priority plan, deductibility from the donor's gross income will be subject to the 6% or 3% limitations prescribed in Section 30(h)(1) of the Tax Code, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner