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Request to Deduct from the Gross Income of the Donors Donations Made During a Concert Tour in Europe

BIR Ruling No. 259-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 8, 1981

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December 8, 1981 BIR RULING NO. 259-81 30 000-00 259-81 U.P. Madrigal Singers University of the Philippines College of Music U.P. Diliman, Quezon City Attention: Andrea O . Veneracion Choirmaster Gentlemen : This refers to your letter dated March 18, 1981 requesting that the donations made to you for your five-month concert tour in Europe be allowed as deductions from the gross income of the donors. In reply, please be informed that for lack of legal basis, your request is hereby denied. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner

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