Adopt-a-School Program

What is ASP?

​Republic Act 8525 also known as “The Adopt a School Act of 1998” taps adopting private entities to help address the resource needs of public schools in the country. Distinguishing itself from the typical donation and one-time charity dole outs, ASP values sustainability and promotes partnership between the private sector and the adopted school for a minimum period of two years, with the possibility of extension.

Who can be an ASP Partner?

Any private individual, group, or organization can be an ASP partner

  • The private entity must have a credible track record supported by a certificate of registration with the Securities and Exchange Commission (SEC) or with the Cooperative Development Authority (CDA)

  • The private entity should have been in existence for at least a year

  • The private entity must have NOT engaged in any illegal activities nor be part of the tobacco industry

  • The private entity must share the thrust and values promoted by DepEd

What are the requirements for Tax Incentive Application?

The following are the required documents for the availment of tax incentive

  • Letter of intent addressed to the Secretary of Education

  • Duly notarized Memorandum of Agreement

  • Duly notarized Deed of Donation and Deed of Acceptance

  • Official receipts or any document showing the actual value of the donation or contribution

  • If the donation is in the form of real property, Certificate of Title and Tax Declaration, including tax clearance certificate and tax declaration issued by the Office of the Assessor

  • Other adequate documents or records showing the direct relation of the expenses being claimed as contribution/ donation to the partner’s participation in the Adopt-a-School program

What are the requirements for Tax Incentive Application?

The following are the required documents for the availment of tax incentive

  • Letter of intent addressed to the Secretary of Education

  • Duly notarized Memorandum of Agreement

  • Duly notarized Deed of Donation and Deed of Acceptance

  • Official receipts or any document showing the actual value of the donation or contribution

  • If the donation is in the form of real property, Certificate of Title and Tax Declaration, including tax clearance certificate and tax declaration issued by the Office of the Assessor

  • Other adequate documents or records showing the direct relation of the expenses being claimed as contribution/ donation to the partner’s participation in the Adopt-a-School program

What are the benefits of being an ASP Partner?

The ASP partner is entitled to the following benefits​

  • 150% tax deduction from gross income*

  • Exemption from payment of Donors Tax

  • Emblazoned name in adopted schools

  • Duty/tax free importation for foreign donations

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*The actual amount of contribution/ donation actually, directly, and inclusively incurred for the program subject to limitations of Sec 34(H) of the Tax Code of 1997, plus an additional amount equivalent to 50% of such contribution/donation.