References

10 Good Accounting Practices for Nonprofits. (2019, August 8). Retrieved from Capital
Business Solutions: https://www.capitalbusiness.net/resources/10-good-accounting-
practices-for-nonprofits/?
fbclid=IwAR26qYbUJSajeQJq23RpDIwLtdMEb2XOCMxH2A9Mgcau3IbxXK737HLc
Ru8
Administrative Services. (n.d.). Retrieved from Hopkins Public Schools:
https://www.hopkinsschools.org/servicesdepartments/administrative-services?
fbclid=IwAR0vNwu7VT8banAq4luPb4UqeR0670YNJEa5Cun-
EvLwVlgc9fdlTlKDBWk
Apostol-Valix, R. A. (2017, June 12). A new school year begins. Retrieved from The Manila
Times: https://www.manilatimes.net/2017/06/12/business/columnists-business/new-
school-year-begins/332252/?
fbclid=IwAR0vNwu7VT8banAq4luPb4UqeR0670YNJEa5Cun-
EvLwVlgc9fdlTlKDBWk
Auxiliary Activity. (2020, January 14). Retrieved from blink:
https://blink.ucsd.edu/finance/financial-analysis-office/ssa/activity-types/auxiliary-
activity/index.html?
fbclid=IwAR0kPHqskNm2iwQUEtG95Qb2JMp7pfYkqyChO2VOEblv3QEPiWksy_bl
Wb8
Bureau of Internal Revenue. (2013). Revenue memorandum order 20-2013 section 1. Retrieved
from https://www.bir.gov.ph/images/bir_files/old_files/pdf/73171RMO%2020-2013.pdf
Bureau of Internal Revenue. (2013). Revenue memorandum order 20-2013 section 5. Retrieved
from https://www.bir.gov.ph/images/bir_files/old_files/pdf/73171RMO%2020-2013.pdf
Bureau of Internal Revenue. (2014). Revenue memorandum order 20-2013 section 6. Retrieved
from
https://www.bir.gov.ph/images/bir_files/internal_communications_3/Digest%20of%20RMO
%202014/Digest%20of%20RMO%20NO%20%2034-2014.pdf
Commission on Elections. (1985). Philippine omnibus election code section 95. Retrieved from
https://www.comelec.gov.ph/?r=References/RelatedLaws/OmnibusElectionCode/OECArt11
Customs.Gov. (2016). CMTA section 800. Retrieved from
http://customs.gov.ph/wp-content/uploads/2017/10/CMTA-RA-10863.pdf
Davis, H., & Adams, R. H. (n.d.). Accounting Systems in Higher Education. Retrieved from
https://education.stateuniversity.com/pages/1728/Accounting-Systems-in-Higher-
Education.html?fbclid=IwAR3OmHYmPIJ7TPPe518oPlMFDVZ6-
IW8xLHUh5KjMW6fZR9eZNPGtfHqdYQ
Eramis, K. (2019) Revisiting section 30 of NIRC-tax exemption. Retrieved from
https://businessmirror.com.ph/2019/07/30/revisiting-section-30-of-nirc-tax-
exemption/#:~:text=Section%2030%20of%20the%20National,no%20income%20to%20speak
%20of.
Guerrero, P. P. (2016). Advanced Financial Accounting. Manila: GIC ENTERPRISES & CO.,
INC.
International Services. (n.d.). Retrieved from FACTS Nelnet: https://factsmgt.com/facts-
ed/instructional-services/?
fbclid=IwAR0xXnyKsazewUhLAf0ZXQLMciUw4zPJ7J9H206le-
LMrQG7mlZpiQAFUZk
James, K. (n.d.). Accounting Standards for Nonprofits. Retrieved from Chron:
https://smallbusiness.chron.com/accounting-standards-nonprofits-4081.html?
fbclid=IwAR3OmHYmPIJ7TPPe518oPlMFDVZ6-
IW8xLHUh5KjMW6fZR9eZNPGtfHqdYQ
Lawphil.net. (2015). Republic act no. 10693. Retrieved from
https://lawphil.net/statutes/repacts/ra2015/ra_10693_2015.html
Not-For-Profit-Organizations. (n.d.). In D. R. Carmichael, & P. H. Rosenfield, Accountants'
Handbook, Special Industries and Special Topics. Wiley Publishers.
McKenzie, B. (2019). Revised corporation code is now in effect. Insight. Retrieved from
https://www.bakermckenzie.com/en/insight/publications/2019/03/revised-corporation-
code#:~:text=On%2020%20February%202019%2C%20Philippine,the%20Philippines
%20(Revised%20Code).&text=68%20or%20the%20Corporation%20Code,doing
%20business%20in%
Padilla, E. S., Lacanlalay, F. M., Mariano, A. F., & Tagle, L. (2016). Accounting Guide for Non-
Profits. Quezon City: Asia Pacific Philanthropy Consortium.
Philippine Revenue Regulations. (1998). Revenue regulations no. 1-98 section 1. Retrieved from
http://www.usig.org/countryinfo/laws/Philippines/Philippines%20Revenue%20Regulations
%201.pdf

PWC. Isla Lipana. (2019). Tax code section 109. Retrieved from
https://www.pwc.com/ph/en/publications/pdf/pwcph-tax-code-2019.pdf
Securities and Exchange Commission. (2016). SEC memorandum circular no.10 series of 2016.
Retrieved from
http://www.sec.gov.ph/wp-content/uploads/2016/03/2016_memo_circular_no.101.pdf
Securities and Exchange Commission, (2019) Revised corporation code section 87. Retrieved
from http://www.sec.gov.ph/wp-content/uploads/2019/03/2019Legislation_Revised-Corporation-
Code-Comparative-Matrix.pdf
Securities and Exchange Commission, (2019) Revised corporation code section 93. Retrieved
from http://www.sec.gov.ph/wp-content/uploads/2019/03/2019Legislation_RA-11232-
REVISED-CORPORATION-CODE-2019.pd
Tax Code Bureau of Internal Revenue. (1997). Tax code section 30. Retrieved from
https://www.bir.gov.ph/index.php/tax-code.html
Taxation of Educational Institutions in the Philippines. (n.d.). Retrieved from Tax and
Accounting Center Inc.: https://taxacctgcenter.ph/taxation-of-educational-institutions-in-
the-philippines/?fbclid=IwAR3ngnaW4DM-
LM5Y3inykifCGfrRSPEn_tw0lv88s1R76oZOxGqdnpi9xhw
Topic No. 421 Scholarships, Fellowship Grants, and Other Grants. (n.d.). Retrieved from IRS:
https://www.irs.gov/taxtopics/tc421?
fbclid=IwAR2bv330r9NQHRTHqi0oxTpKE9q97Q8VMJEBNoLcpIVCo1mVMRs4ajra
T-I
Types of Educational Institutions in the Philippines. (n.d.). Retrieved from Tax and Accounting
Center Inc.: https://taxacctgcenter.ph/types-of-educational-institutions-in-the-
philippines/?fbclid=IwAR2PmCz2drakdxzWU-mU7UyvKQuH-
EaxqrJ3s3cQFjw3gxFLDufYuJ6sEr0