CORPORATIONS/INSTITUTIONS/ INCOME REAL PROPERTY DONOR’S TAX ESTATE TAX VAT LOCAL TAX CUSTOMS DUTIES

ASSOCIATIONS TAX TAX Sec.234 Sec.101 A (3) Sec.87 D Sec.105 3rd par. Sec.193 RA7160 RA10863 Sec.800
RA7160
Charitable - Sec. 30(E) NIRC  Actually CARTER-CPS  × × ×
Directly *Charitable *Charitable
Exclusively *Accredited *Social
non-govt org. *Cultural
Religious - Sec. 30(E) NIRC  *provided; land, *Research × × × ×
building, institution
Non-Stock/Profit Educational
improvements *Trust × ×  
Institution - Art. 14 par.4 (3) Consti.
 ADE used *Educ.(Non- *Cooperatives *Consti. Art. 14
Stock/profit) *Non-Stock/Profit par.4 (3)
*incidental *Religious Hospitals and
facilities are no *Cultural Educational
longer covered *Philanthropic institutions
by ADE (Lung *Social *Water Districts
Government Educational  Center v. Rosas) ×  - 0% × 
Institution - Sec. 30(I) NIRC *not more *RA9500 Sec. *RA9500 Sec. 25(c)
than 30% shall 25(d)
be used for -UP Charter of
admin. 2008
purposes
*nature of
organization is
immaterial
*sale of
goods/services
- Exempt with regularity
× - Taxable or habituality