WHO CAN RECEIVE DONATIONS FROM ABROAD?
Non-profit, welfare, religious, and charitable organizations which are registered with the Securities and Exchange Commission and duly licensed/ accredited by the Department of Social Welfare and Development (DSWD), as provided for in Section 105 (1) of the Tariff and Customs Code of the Philippines; Educational institutions accredited by the Department of Education, Culture and Sports (DECS) that are enjoying tax incentives under Department of Finance (DOF) Order No. 137-87; Educational, scientific, and cultural institutions or societies, and similar organizations duly approved by competent authorities such as DECS and the United Nations Educational, Scientific and Cultural Organization (UNESCO) National Commission of the Philippines; Other non-profit religious and charitable institutions (except civic/ service/ cultural and scientific organizations), duly registered primary and secondary hospitals upon recommendation by the National Economic and Development Authority (NEDA); and Othe
