Manila Times (11 May 2015)
Introduced by Councilors JULIENNE ALYSQN RAE V. MEDALLA and JESUS MANUEL C. SUNTAY.
Co-Introduced by Councilors Anthony Peter D. Crisologo, Dorothy A Detamente, Alexis R. Hanora, Estrella C. Valmocina, Allan Benedict S. Reyos, Franz S. Pumaren, Eufemio C. Lagumbay, Jaime F. Borres, Raquel S. Malañgen. Bayani V. Hipol, Jose A. Visaya, Godofredo T. Liban II, Karl Edgar C, Cestelo, Rogelio "Roger" P. Juan, Melencio "Bobby" T. Castillo, Jr., Donate C. Mafias and Ricardo B, Corpuz.
SECTION 2. DONATIONS IN FAVOR OF QUEZON CITY PUBLIC SCHOOLS - Private entities may be entitled to incentives upon donation of equipment, supplies, facilities and/or services to public school beneficiaries agreed upon by the DCS, LSB, and the private entity.
a) "Private Entity" shall mean any individual or juridical entity engaged in trade or business or engaged in me practice of his/her profession, either a resident or non-resident of the City, who teams up with the Quezon City Division of City Schools (DCS) and the Quezon City Local School Board (LSB) to donate facilities, equipment, supplies, and/or services to the public schools.b) "Public School" shall mean any primary, secondary, or tertiary school within the territorial jurisdiction of Quezon City that is subject to the authority of the Quezon City Government.c) "Equipment" shall mean any implement that is used for operations or activities such as, out not limited to, computers, sporting goods, science laboratory tools, audio-visual materials, and the like.d) "Supplies" shall mean things that are necessary for the education of the students such as, but not limited to, textbooks, reference materials, writing materials, school bags, teaching aids, and the like.e) "Services" shall mean programs and activities that are armed at improving the learning conditions of the students such as but not limited to tutoring, teacher trainings, medical and health missions, reading programs, field trips, financial assistance or scholarship grant, and the like.f) "Facilities" shall mean the space that activities are conducted such as, but not limited to, classrooms, labor atones, bathrooms, libraries, gymnasiums, fields and tha like.
Provided that, the LSB shall be the solo body who shall determine, assess, and recommend that the donations am qualified for incentive.SECTION 3. ORDINANCE NOT A BAR TO OTHER INCENTIVES - This Ordinance shall not bar the application and grant of any other similar incentives to the private entity coming from the national government such as those provided by Republic Act No. 8525, otherwise known as the Adopt-a-School Act of 1998.
Provided further, that the donations are subject to the following terms and conditions:Provided, finally, that upon the approval of the LSB of the donation, the private entity shall be entitled to a tax incentive where a total of 50% (25% In Year One and 25% in Year Two) of the value of the donation shall be deductible from the gross receipts of the donor.
- For donated equipment and supplies, these must be brand new and in good working condition;
- For donated land, this must be free from any liens encumbrances, titled in the donor's name and not located in a highs-risk area;
- For donated rooms and buildings, these must be considered habitable and safe for use as determined by the City Building Official.