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Republic Act No. 8525.
REPUBLIC
ACT NO. 8525
AN
ACT
ESTABLISHING
AN "ADOPT-A-SCHOOL PROGRAM," PROVIDING INCENTIVES THEREFOR, AND
FOR OTHER PURPOSES.
Section 1. Title. —
This
Act shall be known and cited as the "Adopt-a-School Act of 1998."
Sec. 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.
Sec. 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..
Sec. 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.
Sec. 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.
Sec. 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.
Sec. 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.
Sec. 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.
Sec. 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.
Sec. 10. Repealing
clause. — All laws, decrees, orders, rules and regulations or parts
thereof inconsistent with this Act are hereby repealed or modified
accordingly.
Sec. 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
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