Blessings in the Word Fellowship, Inc.

July 31, 2009 BIR RULING [NSNP-(S30E-092) 477-09] Sec. 30 (E); DA-198-06 Blessings in the Word Fellowship, Inc. 155 JP Rizal St., Kaybagal South Tagaytay City, Cavite Attention: Pastor Ernesto C. Delos Reyes Presiding Minister/Chairman Gentlemen : This refers to your letter dated June 20, 2008 requesting that your bishops, pastors, evangelists, missionaries, and other church workers who voluntarily committed themselves to such ministry and given financial gratuities by the church coming from tithes and offerings of the members and donations from others be exempt from filing their income tax return. EHSADc It is represented that the Blessings in the Word Fellowship, Inc. with TIN 227-849-736-000 is a non-stock, non-profit religious corporation duly organized and existing under the laws of the Philippines with principal office address at 155 JP Rizal St., Kaybagal South Tagaytay City, Cavite; that Blessings in the Word Fellowship, Inc. was incorporated on June 10, 2003 with the Securities and Exchange Commission (SEC); and that the purpose for which Blessings in the Word Fellowship, Inc. was organized is to ". . . Glorify God of the Bible through worship and obedience to the Word of God and to preach the Good News of salvation to sinners in the entire nation and other parts of the world, if opportunity permits, through Biblical preaching and teachings and other visible means, with prior permission from concerned government agencies, in public and private places." In reply thereto, please be informed that if the ministers, pastors, missionaries, evangelists and Christian workers/staff will not derive any personal income except for the necessary support for their daily maintenance, said financial assistance and support are not subject to income tax prescribed under Section 24 (A) of the Tax Code of 1997 considering that the said financial support is not compensation and/or salary but donations which were given to the congregation. Accordingly, they need not file income tax return. (BIR Ruling No. DA072-02 dated April 19, 2002) This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service