Non-Deductibility of Donations and/or Contributions to Association for the Victims of M/Doña Paz
BIR Ruling No. 334-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 18, 1988
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July 18, 1988 BIR RULING NO. 334-88 29-h 000-00 334-88 Gentlemen : This refers to your letter dated January 5, 1988 requesting that donations and/or contributions to your association for the victims of M/Doa Paz be allowed as a deduction from the gross income of the donor. In reply thereto, I have the honor to inform you that your request cannot be granted for lack of legal basis. Since your association does not fall within the purview of any of the donee-corporations or associations specified in Section 29(h) of the Tax Code, as amended, donations and/or contributions given to your association cannot be deducted from the gross income of the donor. cdt Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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