Skip to main content

Fund-raising Proceeds for Indigent Children Not Subject to Income and Business Taxes

BIR Ruling No. 190-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 19, 1986

Full text

September 19, 1986 BIR RULING NO. 190-86 30 (h) 111-86 190-86 Gentlemen : In reply to your letter dated August 4, 1986, I have the honor to inform you that the proceeds to be derived by the Volunteer Charities Foundation Incorporated in connection with the showing of the Film "Wanted Perfect Mother" on September 26, 1986 at the Grace Theater at Caloocan City whose primary objective is to raise funds for the benefit of indigent children who are under the Day Care Center of the Ministry of Social Services and Development, Caloocan City Branch, are not subject to income and business taxes. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner

Ask what this means for your situation

The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.