Republic of the Philippines
Congress of the Philippines
Republic Act No. 8525, February 14, 1998
AN ACT ESTABLISHING AN "ADOPT-A-SCHOOL PROGRAM," PROVIDING INCENTIVES THEREFOR, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
Section 1. Title. – This Act shall be known and cited as the "Adopt-a-School Act of 1998."
Section 2. Declaration of policy. – It is the policy of the State to provide quality and relevant education to the Filipino youth and to encourage private initiative to support public education. Towards this end, the State shall institute programs to encourage private companies and enterprises to help in the upgrading and modernization of public schools in the country, particularly those in poverty-stricken provinces.
Section 3. Adopt-a-School Program. – There is hereby established the "Adopt-a-School Program" which will allow private entities to assist a public school, whether elementary, secondary, or tertiary, preferably located in any of the twenty (20) poorest provinces identified by the Presidential Council for Countryside Development or any other government agency tasked with identifying the poorest provinces in, but not limited to, the following areas: staff and faculty development for training and further education; construction of facilities; upgrading of existing facilities, provision of books, publications and other instructional materials; and modernization of instructional technologies.
A Memorandum of Agreement (MOA) specifying the details of the adoption shall be entered into between the adopting entity and the head of the school concerned: Provided, That such MOA shall be subject to review and approval of the Superintendent of Schools of the province or district concerned: Provided, further, That the agreement shall last for at least two (2) years with the possibility of extension: Provided, finally, That such period may be shortened only in cases where the adopting entity is dissolved before the end of such period unless otherwise earlier terminated in accordance with the succeeding Sec..
Section 4. Periodic review. – A review of the adoption shall be undertaken by the local school board of the province or city where the school is located. The standards and guidelines for the review shall be formulated by the Coordinating Council created under Sec. 7 hereof. The results of the review shall be taken into consideration in the assessment of the application for tax credits by the adopting entity. The school board may, after an appropriate review, recommend to the Coordinating Council the termination of the adoption. The adopting entity may appeal the assessment to the Coordinating Council whose decision shall be final and unappealable.
Section 5. Additional deduction for expenses incurred for the adoption. – Provisions of existing laws to the contrary notwithstanding, expenses incurred by the adopting entity for the "Adopt-A-School Program" shall be allowed an additional deduction from the gross income equivalent to fifty percent (50%) of such expenses.
Valuation of assistance other than money shall be based on the acquisition cost of the property. Such valuation shall take into consideration the depreciated value of the property in case said property has already been used.
Section 6. Additional incentives. – The adopting company or enterprise, in addition to the incentive provided in the preceding Sec., shall be entitled to have its name emblazoned beneath the name of the school after words indicating that the school is under the "Adopt-a-School Program."
Moreover, the adopting entity shall be represented in the local school board of the municipality where the adopted elementary or high school is located.
Section 7. Coordinating council. – A Coordinating Council, hereinafter referred to as the Council, is hereby created to coordinate and monitor the implementation of this Act. The Council shall be composed of the Secretary of the Department of Education, Culture and Sports (DECS), as chairperson; the Chairman of the Commission on Higher Education (CHED) and the Director-General of the Technical Education and Skills Development Authority (TESDA), as co-chairpersons; and the chairperson of the Presidential Council for Countryside Development (PCCD), and a representative from a national federation of chambers of commerce and industry to be appointed by the President of the Philippines, as members.
The Council shall meet once every three (3) months. The chairpersons and members shall not receive compensation but shall be entitled to reimbursements for reasonable expenses related to the Council's activities.
The DECS, CHED and TESDA, through a mutual agreement, shall each make provisions for the secretariat of the Council.
Section 8. Rules and regulations. – The DECS, CHED and TESDA, in consultation with the Department of Finance, shall formulate the rules and regulations to implement this Act.
Section 9. Separability clause. – In the event that any provision of this Act is declared unconstitutional, the validity of the other provisions shall not be affected by such declaration.
Section 10. Repealing clause. – All laws, decrees, orders, rules and regulations or parts thereof inconsistent with this Act are hereby repealed or modified accordingly.
Section 11. Effectivity. – This Act shall take effect fifteen (15) days after its publication in two (2) national newspapers of general circulation.
Approved: February 14, 1998