Tax Exemption on the Donated Books entitled "Profiles in Courage"

September 24, 1958 BIR RULING NO. 546-58 The Young Men's Christian Association of the Philippines P. O. Box No. 1992 Manila Gentlemen : In answer to your letter of the 18th instant, requesting tax exemption on the 250 books entitled, "Profiles in Courage", which have been donated to that Association by the James Clise Fund of 2107 North 34th St., Seattle 3, Washington, U.S.A., I have the honor to inform you that, it appearing from the copy of your Articles of Incorporation submitted with your said letter that, that Association has been formed for religious, charitable and educational purposes, and it also appearing from the affidavit executed by your General Secretary, Mr. Domingo C. Bascara, that the books in question are to be distributed free to outstanding citizens of the Philippines, particularly newly-elected key government officials, your said request is hereby granted. cdpr As regards the customs duties otherwise due on the aforesaid books, please be further informed that the same is within the jurisdiction of the Bureau of Customs. It is, therefore, suggested that the matter be taken up with that Office. This serves as authority for the Director of Posts to release those books without the prepayment of the compensating or advance sales tax. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue