BIR Ruling No. 361-61

July 11, 1961 BIR RULING NO. 361-61 Mrs. Angeles V. Deslate R-306 Alliance Building Manila M a d a m : In your letter dated April 27, 1960 you requested information as to the taxability of the Far Eastern Gospel Crusade under the following facts: LLphil "My client, the Far Eastern Gospel Crusade, is a non-profit corporation organized for the sole purpose of the dissemination of Christianity to the people of the Philippines, to which end, operates a store the Crusade Book Nook with present address at 922 C. Lerma, Sampaloc, Manila. The articles sold in the said store are either locally purchased or received from its home office abroad." In answer thereto, I have the honor to inform you that the Crusade Book Nook is not subject to the payment of any internal revenue tax on business, considering that the corporation-owner of said store is organized and operated exclusively for religious purposes, no part of the net income of which inures to the benefit of any private stockholder or individual and the sales of which store are confined to religious articles only. However, the Far Eastern Gospel Crusade is subject to the payment of the compensating tax under Section 190 of the National Internal Revenue Code on the articles which it receives from its home office abroad. LLjur It should be informed in this connection that the aforesaid exemption will be considered automatically withdrawn should it be found that the Crusade Book Nook sells articles which are non-religious in character. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue