QuestionsQuestions (DEPED ORDER NO. 66, S. 2003)
The revised implementing rules were issued pursuant to Section 8 of Republic Act No. 8525 (Adopt-a-School Act of 1998).
To ensure the effective and efficient implementation and enforcement of the provisions of RA 8525.
An individual engaged in trade or business or in the practice of his profession, or business organizations (e.g., partnership, corporation, cooperative), resident or non-resident, that teams up with DepEd, CHED, or TESDA to provide assistance to a public school.
Assistance may be in the form of infrastructure, teaching and skills development, learning support, computer and science laboratories, and food and nutrition.
A Memorandum of Agreement (MOA) must be entered into between the adopting private entity and the head of the school, then ratified by the concerned Regional Director, CHED Provincial Director, TESDA Division Superintendent, and DepEd Division Superintendent.
It must be for at least two (2) years, subject to extension. It may be shortened if the adopting private entity is dissolved prior to the end, or terminated due to failure to possess the qualifications stated in the Act.
It must have (1) a credible track record; (2) been in existence for at least one year (shown by SEC Articles of Incorporation or CDA certificate of registration); and (3) not have been prosecuted and found guilty of illegal activities such as money laundering.
Any government school at all levels may participate. Priorities are given to schools in the poorest provinces, low-income municipalities, and LGUs with severe classroom shortages, insufficient budget, or numerous poor but high-performing learners.
The adopting private entity may appeal to the Coordinating Council, whose decision shall be final and appealable.
A deduction from gross income equivalent to 50% of such expenses, subject to existing laws and covered by BIR Revenue Regulation No. 10-2003 for incentives and valuation of assistance.
At the end of the fiscal year, it files an application for tax deduction with supporting documents to the Coordinating Council through the National Secretariat; the Coordinating Council must act within 30 days from receipt by the Secretariat.
It must be endorsed by DepEd Division School Superintendent, TESDA Provincial Director, and CHED Regional Director. The applicant submits: (1) application letter for duty/tax-free importation; (2) Deed of Undertaking that donated articles will be used actually and directly for educational purposes; and (3) assurance that donated articles will not be resold or transferred for material consideration.
The Coordinating Council transmits the approved application for tax/duty-free importation to the Department of Finance for appropriate action.
Its name may be emblazoned beneath the school’s name with wording indicating the school is under the Adopt-a-School Program, and it is entitled to be represented in the local school board of the municipality where the adopted elementary or high school is located.
It serves as an advisory body on policy matters, provides policy guidance/direction, formulates policies and guidelines, and monitors and evaluates program implementation. (It meets regularly once every three months or as needed, with representation rules.)
It provides technical and administrative support and performs overall management and coordination of the Program (implement policies, coordinate at all levels, recommend policies/plans/priorities, provide technical assistance, endorse documents to BIR after approval, and perform other necessary functions). It holds office in the premises of DepEd.
They take effect 30 days after publication in a national newspaper of general circulation and submission of a copy to the University of the Philippines Law Center.