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Republic of the Philippines

DEPARTMENT OF EDUCATION
Region IV-A CALABARZON
Division of Rizal

BARAS SENIOR HIGH SCHOOL


Baras, Rizal

LOCALIZED GUIDELINES ON ACCEPTING DONATIONS IN ADOPT A SCHOOL


PROGRAM

I. Rationale
Recognizing the contribution of the Private Sector towards the realization of
the goals of the K to 12 Program, the Department of Education (DepEd) provides
opportunities for its donor partners to apply for the availment of tax incentives or
tax exemption arising from the partners' expenses incurred in the program since
such entitlement is permitted under Republic Act No. 8525 otherwise known as the
Adopt-a-School Act of 1998 and of Revenue Regulations No. 109003.

As the door for the tax incentives availment is opened for Private Sector
partners, DepEd is responsible for ensuring that all applications conform with the
existing policies and that they are processed efficiently.

II. Purpose
This guidelines aims to provide a systematic procedure on the process of
accepting donations from stakeholders for Adopt A School Program and application
for Tax Incentives.

III. Scope and Limitations


These guidelines are intended to provide direction to Private Sector partners
about the application process for the availment of tax incentives, the requirements
for submission to the Adopt-a-School Program Secretariat and Revenue District
Office (RDO) of the Bureau of Internal Revenue (BIR), qualifications of donor
partners as applicants, and valuation of the different assistance packages.

IV. Definitions of Terms


The following terms are hereby define operationally.

a. “Adopt A School Program” also known as RA 8525 ,in which focuses public -
private partnership in fulfilling the basic education of the children.

b. “Adopt A School Program Coordinator” refers to the school focal person for the
Adopt A School Program.

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c. "Assistance" shall refer to the aid/ help/ contribution/ donation provided by a
Private Sector partner to public schools implementing the K to 12 Program .
Assistance may be in the form of, but not limited to, infrastructure, real estate
property, use of facilities, training and skills development support, funding,
consultancy, logistics, technology support, and equipment.

d. "Agreement" shall refer to Memorandum of Agreement (MOA), Deed of


Donation/ Acceptance or Usufruct Agreement entered into by and between the
Private Sector partner and the public school specifying the terms and conditions of
the partnership, including the tasks, responsibilities and rights of the concerned
parties.

e. "Application for tax incentives or tax exemption" shall refer to the application for
tax credit by the Private Sector partner referred to under Section 4 of the Adopt-
a-School Act of 1998, which is an application for additional deduction in arriving
at the net taxable income.

f. “Donation” any amount, materials and services given to the school by private
organization or stakeholders

g. “Deed of Acceptance/Deed of Donation” a document use for accepting


donations from stakeholder(s).

h. “Memorandum of Agreement” a legally binding document,which spells out the


specific terms and condition between and among parties entering into a
partnership.

i. "Partnership" shall refer to linkage or relationship established by DepEd (Central


Office/ Regional Office/ Schools Division Office/ School) with other organizations
to implement projects or programs aligned with the K to 12 curriculum.

j. "Private Sector partner" shall refer to an individual engaged in trade or business


or in the practice of his/her profession or to business organizations, like
corporations, partnerships or cooperatives who/ which partners with the DepEd
towards providing much needed assistance and services to all public schools.

k. "Work Immersion" shall refer to the component of the Senior High School
Program consisting of 80 hours of hands-on experience or work simulation
which Grades 1 1 and 12 students will undergo to obtain much needed exposure
and learn competencies related to the actual workplace setting.

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V. Content and Guidelines

A. School Head
 Oversight the implementation of this localized guidelines.
 Signs the memorandum on the implementation of process in accepting
donations and application for tax incentives.
 Signs the Memorandum of Agreement within school partnership
program.

B. School Adopt A School Coordinator


 Initiate the process of identifying potential school partners.
 Prepare proper documents (deed of donation and deed of acceptance)
 Compiles all signed and notarized deed of donations and deed of
acceptance.

VI. Monitoring

VII. Effectivity
The content of this localized guidelines shall take effect immediately once
signed by the School Head.

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ANNEX 1 Process Flow on Needs Assessment

FLOWCHART PERSONNEL INVOLVED DETAILS

START

School Head Conduct meeting with the


School Planning Team school heads, SPT and
Conduct of
Teachers teachers.
Meeting

School Head Identify data through the


Identifying Priority School Planning Team following;
Needs Teachers - School Report Card
- BEIS
- School Property
Report
- Library Inventory
- Prioritization matrix

School Head Analyze data result from


Analyzing Data School Planning Team the following;
Teachers - School Report Card
- BEIS
- School Property
Report
- Library Inventory
-Prioritization matrix

Prioritization School Head Prioritize needs base from


School Planning Team the analyze data result.
Teachers

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School Head
School Planning Team
Teachers

Priority Needs

END

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ANNEX 2 Process Flow on Stakeholders Profiling

Flowchart Persons Involved Details

START

School Heads Conduct meeting with the


Conduct of SPT to identify possible
School Planning Team
stakeholders
Meeting Teachers

School Heads  Conduct


Conduct
School Planning Team stakeholders
Stakeholders
mapping
Teachers
Mapping  Provide
Stakeholders
profiling template
- Coordinate with the
LGU (business unit)
- Coordinate with the
DepEd SocMob unit

Draft Letter
Request to School Heads Draft a letter- request for
possible stakeholders
become a School Planning Team
School Partner Teachers

END

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ANNEX 3 Process Flow on Partnership Proposal

Flowchart Persons Involved Details

START

School Head Draft a standard


Draft Partnership
SPT partnership proposal letter
Proposal letter Teachers

School Head Send out partnership


SPT proposal letter on
Send out Teachers identified potential
partnership partners
proposal letter

 If the potential the


School Head potential partner
SPT “ACCEPT”,
Teachers proceed by sending
out Invitation for
accepting donation
ceremony
 If the potential
partner “DENIED”
send another letter
of partnership
proposal.

Send out School Head Sending out invitation


Invitation letter SPT letter for accepting
for Accepting Teachers donation ceremony
Donation
ceremony

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END

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ANNEX 4 Process Flow on Turn Over Ceremony

Flowchart Persons Involved Details

START

School Head  Conduct meeting


SPT regarding turn over
Conduct Teachers ceremony
Meeting  Create a TWG

 Prepare Program of
Turn Over
School Head Ceremony
Send out SPT  Prepare documents
Formal Teachers such as Deed of
TWG Donation/deed of
Invitation Letter
Partner Stakeholder acceptance
to Stakeholder
 MOA/MOU
 Certificate of
appreciation
 Prepare
commitment board

Conduct
 Accepting the
Acceptance of School Head Donation from
Donation SPT partner stakeholder
Ceremony for Teachers
Stakeholders TWG
Partner Stakeholder
School Head  Signing of deed of
SIGNED Teachers donation/deed of
DOD/DOA/MOA TWG acceptance/MOA/
Partner Stakeholder MOU

END

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ANNEX 5 Process Flow on STAKEHOLDERS SUMMIT

Flowchart Persons Involved Details

START

School Head Sending out invitation


Invite SPT letter and programs for
Stakeholders Teachers Stakeholder Summit
for TWG
STAKEHOLDERS
SUMMIT

School Head School Head release a


Release School
SPT school memorandum on
Memorandum on
Teachers stakeholder summit
Stakeholder
TWG
Summit

School Head  Conduct


SPT Stakeholders
Conduct of Teachers summit
Stakeholders TWG
Summit Partner Stakeholder

School Head
SPT Recognize Stakeholders
Recognize Teachers by awarding a Certificate
Stakeholders TWG of Appreciation
Partner Stakehol’der

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END

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