Donation to Roman Catholic Church Exempt from Donor's Gift Tax

July 6, 1993 BIR RULING NO. 291-93 DONATION TO ROMAN CATHOLIC CHURCH EXEMPT FROM DONOR'S GIFT TAX 94 (a) (3) 182-90 291-93 The Roman Catholic Archbishop of Manila 121 Arzobispo Street, Intramuros Manila Attention: Msgr . Domingo A . Cirilos, Jr . Economus This refers to your letter dated December 18, 1989 requesting exemption under Section 94(a) (3) of the Tax Code, as amended, of the donation of one (1) parcel of land identified as Lot 174-N-5-A consisting of four hundred twenty (420) square meters, more or less, situated in Alabang, Muntinlupa, Metro Manila covered by Transfer Certificate of Title No. S-30263 of the Register of Deeds of the Province of Rizal made by Jose Joaquin, et al in your favor by virtue of a Deed of Donation executed on March 5, 1987. Investigation conducted by this Office disclosed that the Roman Catholic Archbishop of Manila is a non-stock, non-profit religious corporation sole duly registered and existing under the laws of the Philippines. In reply, please be informed that inasmuch as the donee is a religious corporation, the aforementioned donation is exempt from the payment of donor's tax pursuant to Section 94(a) (3) of the Tax Code, as amended, subject to the condition that not more than 30% of said gift shall be used by the donee for administration purposes. cdtech LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue