NINETEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE
S. No. 1484
Senate
*22 NOV-9 P1:16
RECEIVED BY:
Introduced by SENATOR RAMON BONG REVILLA, JR.
AN ACT
EXEMPTING FROM TAX ALL DONATIONS, GRANTS, ENDOWMENTS, OR 
CONTRIBUTIONS USED ACTUALLY, DIRECTLY, AND EXCLUSIVELY FOR 
GOVERNMENT'S YOUTH AND SPORTS DEVELOPMENT PROGRAMS AND 
SPORTS COMPETITIONS
EXPLANATORY NOTE
With the historic Olympic gold medal win of weightlifter Hidilyn Diaz, we 
witnessed how sports could unite and bring pride to the entire nation. Filipinos rallied 
behind her and threw full support to the Philippine contingent, as she competed in the 
biggest sporting stage. The country's largest medal haul in the 2020 Tokyo Olympics, 
almost a century since it participated in the quadrennial meet, unveiled the true 
potential, strong commitment and world-ciass caliber of our athletes. Given the much- 
needed support and necessary interventions, Filipino athletes could perform even 
better and bring great honor to the country in the years to come.
This bill seeks to enhance the government's youth and sports development 
programs and sports competitions by encouraging the private sector to support and 
contribute resources to abovementioned endeavors through tax exemption. As 
limitations in funding remain as the biggest roadblock to effectively training and fully 
developing athletes at the grassroots level, it is hoped that private citizens and 
corporations could fill in the gap in nurturing our young athletes and budding 
champions. Moreover, this measure aims to upgrade sports facilities and equipment 
available to students in public educational institutions, and to instill a sports culture 
and discipline to the younger generation.


It follows the tax relief provided under Republic Act 11470 for the "National 
Academy of Sports System”. Under the said law, all grants, bequests and donations 
for the benefit of the NAS System, its support and/or maintenance, or for aid to any 
of its students, are tax-exempt and fully deductible from the gross income of the 
donors.
In view of the foregoing, the passage of this measure is earnestly sought.
RAMOI^ONG REVILLA, JR.


NINETEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE
s. No. 1484
Senate
of t!)f s; Ptai'P
•22 NOV-9 PI :16
Rl-CEiViID BY:
Introduced by SENATOR RAMON BONG REVILLA, JR.
AN ACT
EXEMPTING FROM TAX ALL DONATIONS, GRANTS, ENDOWMENTS, OR 
CONTRIBUTIONS USED ACTUALLY, DIRECTLY, AND EXCLUSIVELY FOR 
GOVERNMENT'S YOUTH AND SPORTS DEVELOPMENT PROGRAMS AND 
SPORTS COMPETITIONS
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1 
Section 1. Short Title. - This Act shall be known as the "Tax Exemption for
2 
Donations for Youth and Sports Development Act."
3 
Sec. 2. Declaration of Policy. - The State prioritizes education, science and
4 
technology, arts, culture, and sports to foster patriotism and nationalism, accelerate
5 
social progress, and promote total human liberation and development. The State also
6 
promotes physical education and encourages sports programs, league competitions,
7 
and amateur sports, including training for international competitions, to foster self-
8 
discipline, teamwork, and excellence for the development of a healthy and alert
9 
citizenry. Moreover, all educational institutions shall undertake regular sports activities
10 
throughout the country in cooperation with athletic clubs and other sectors. Towards
11 
this end, the State shall foster the participation of the private sector in youth and
12 
sports development through voluntary sharing of resources.
13 
Sec. 3. Definition of Terms. - For purposes of this Act, the following terms shall
14 
be defined as follows:


1 
a) Public educational institutions refer to all organizations established by the
2 
government primarily for the education of students, whether in the primary,
3 
secondary or tertiary ievel;
4 
b) Tax exemption refers to measures exempting taxpayers, whether
5 
individuals or entities, from the payment of tax, including Donor's Tax and
6 
all other taxes and fees, arising from and related to the donation, 
grant,
7 
endowment, or contribution of money or property for youth 
and sports
8 
development and sports competitions; and
9 
c) Sports competitions refer to sports competitions sanctioned and funded by
10 
the government at the national and international levels that aim to develop
11 
Filipino athletes, enable them to gain experience and improve their
12 
performance, and to promote sports in general.
13 
Sec. 4. Tax Exemption. - The provision of any law to the contrary
14 
notwithstanding, all donations, grants, endowments or contributions to youth and
15 
sports development programs and activities of public educational institutions, iocai
16 
government units (LGUs), and other government agencies in charge of youth and
17 
sports development, as well as government-sanctioned and -funded sports
18 
competitions at the national and international levels, shall be exempt from tax and
19 
shall be deductible from the taxable income of the donor: Provided, That such
20 
donations, grants, endowments, or contributions are used actually, directly, and
21 
exclusively for youth and sports development and government-sanctioned and -
22 
funded sports competitions.
23 
Sec. 5. Effect on Existing Exemptions. - Any exemptions enjoyed by the donor
24 
under any existing law shall not be impacted by an action performed by the same
25 
donor to effect a donation to public educational institutions, LGUs and other
26 
government agencies in charge of youth and sports development.
27 
Sec. 6. Valuation. - For purposes of this Act, the equivalent monetary value of
28 
properties donated, granted, endowed, or contributed shall be the acquisition cost of
29 
the property or the certified book value thereof. Such valuation shall take into
30 
consideration the depreciated value of the property in case the same has been
31 
previously used by the donor.


1 
Sec. 7. Implementing Rules and Regulations (IRR). - Within ninety (90) days
2 
upon approval of this Act, Department of Finance (DOF), Bureau of Internal Revenue
3 
(BIR) and other concerned agencies shall promulgate and issue the Implementing
4 
Rules and Regulations.
5 
Sec. 8. Separability Clause. - If any provision or part hereof is held invalid or
6 
unconstitutional, the remainder of the law or the provision or part not otherwise
7 
affected shall remain in full force and effect.
8 
Sec. 9. Repealing Clause. - Any law, presidential decree or issuance, executive
9 
order, letter of instruction, administrative order, rule, or regulation contrary to, or
10 
inconsistent with, the provisions of this Act are hereby repealed, modified, or amended
11 
accordingly.
12 
Sec. 10. Effectivity. — This Act shall take effect fifteen (15) days after its
13 
complete publication in the Official Gazette or in two (2) newspapers of general
14 
circulation in the Philippines.
Approved,