MOP, Bk 6 Pt.2, v.4, 542
Executive Order No. 88 dated January 23, 1937, is hereby revoked.
- All cashiers or collecting officers of the different Departments, bureaus and offices of the National Government; provincial, city and municipal treasurers; the Secretary of National Defense; the Chief of Staff; Commanding Officers of Major Services; the Chief of the Finance Service, AFP; the Commanders of Military Areas, Philippine Army; and Provincial Commanders of the Philippine Constabulary, are authorized to receive and accept, as the representatives of the President of the Philippines, donations of money for the national defense, issuing therefor the regular official receipts.
- All donation collections shall, immediately at the end of the month, be turned over in cash or remitted to the Office of the Secretary of National Defense by treasury warrant, check, or money order accompanied by abstract, showing (1) date, (2) number of official receipt, (3) name of donor, (4) amount, and (5) purpose of donation, whether general or specific.
- In the case, however, of organized campaigns under special authority granted any Government entity to solicit and receive voluntary contributions for donation by the entity concerned to the National Defense in cash or in the purchase of some particular implement of war for the use of the Armed Forces of the Philippines, the contributions received need not be remitted as required in paragraph two hereof, but the same may be retained and kept in deposit in the treasury of the respective entity, until the amount or quota needed is covered up, in which event the remittance will be made to the Office of the Secretary of National Defense.
- The donations of money heretofore and hereafter received pursuant to Commonwealth Act No. 353 shall be kept and accounted for as a special fund, to be known as the national Defense Fund, under such rules and regulations as the Secretary of National Defense may prescribe, and subject to audit by the Auditor General or his representative pursuant to such auditing laws and regulations as are properly applicable.
- The release and expenditure of the National Defense Fund shall be made for such purposes of national defense or support of the Armed Forces of the Philippines as the Chief of Staff may direct, subject to the approval of the Secretary of National Defense: Provided, That donations made for a specific purpose shall be expanded or used only for that purpose.
- Certificates of donation shall be issued by the Office of the President to any person, corporation, company, or association making donations of money in the sum of one hundred pesos or more, for a specific purpose, or otherwise, besides the regular official receipt already issues.