QuestionsQuestions (EXECUTIVE ORDER NO. 275)
EO 275 commissions jointly the Philippine Sports Commission (PSC) and PHILSPADA to host the 3rd ASEAN Paragames 2005. It is grounded on the PSC’s statutory mandate to lead and formulate policies for national amateur sports development, and on PHILSPADA’s role as the national coordinating NGO for persons with disabilities and recognized National Sports Association for the disability sector accredited with the International Paralympic Committee (IPC).
EO 275 commissions jointly (1) the Philippine Sports Commission (PSC) and (2) the Philippine Sports Association for the Differently-Abled, Inc. (PHILSPADA) to undertake the hosting of the 3rd ASEAN Paragames 2005. The text emphasizes PSC’s sports leadership role and PHILSPADA’s coordinating/initiative functions for persons with disabilities.
EO 275 states that PHILSPADA is the national coordinating NGO on matters related to sports of persons with disabilities, initiates and spearheads development and promotion programs, and is duly recognized by PSC as the National Sports Association for that sector and an accredited member of the International Paralympic Committee (IPC).
EO 275 enjoins full support of all public and private agencies for preparations for the forthcoming sports competition. It also specifically calls upon multiple government agencies, the mass media, and the citizenry for wholehearted support and cooperation.
EO 275 provides that any financial contribution to the PSC for the specific purpose of hosting the 3rd ASEAN Paragames 2005 shall be exempt from donor’s tax.
EO 275 states that any donations to, or proceeds from, the fundraising activities of PHILSPADA for the specific purpose of hosting the event may be exempt from donor’s or income tax, to the extent and under the conditions allowed by existing law.
The phrase indicates that the exemption is not unlimited; it is subject to the scope, requirements, limitations, and implementing rules of existing tax laws and conditions for allowable exemptions.
EO 275 calls upon numerous agencies, including DepEd, DOTC, DND, DILG, DSWD, DOT, DOH, DPWH, DFA, PAGCOR, PCSO, NCWDP (or the council related to welfare of disabled persons), Philippine Information Agency, and other government agencies. Their inclusion matters because it signals inter-agency coordination for logistics, services, publicity, and social welfare aspects of hosting.
EO 275 authorizes government agencies to use their respective budgets to fund the activities for the purpose of hosting the event.
“Jointly” implies shared responsibility and cooperation, potentially requiring coordinated planning, implementation, and resource allocation between a government commission (PSC) and a national disability sports NGO (PHILSPADA). This affects accountability and implementation arrangements.
EO 275 primarily declares the commissioning and the support/tax/budget authorizations. It does not detail specific administrative steps or a detailed timeline beyond reference to the “forthcoming sports competition” and the event year (2005).
EO 275 notes PHILSPADA’s accreditation with the International Paralympic Committee (IPC). This suggests that recognition by international bodies supports or validates the role of local sports entities in hosting major international or regional competitions.
EO 275 is an executive issuance by the President. It reflects the President’s delegated/vested powers to issue rules and directives to administrative agencies and to organize support and coordination for national undertakings, including sports events.
The exemption applies to “any financial contribution” to the PSC “for the specific purpose of hosting” the 3rd ASEAN Paragames 2005. The crucial condition is that the contribution must be earmarked for that specific purpose.
EO 275 covers both (1) donations to PHILSPADA and (2) proceeds from PHILSPADA’s fundraising activities, provided they are for the specific purpose of hosting the event. The effect is a potential exemption from donor’s or income tax, subject to existing legal conditions.
The Whereas clauses provide context and interpretive guidance for the operative provisions, clarifying the rationale for commissioning PSC and PHILSPADA and for granting tax and budget support. In statutory interpretation, such recitals can help determine intent and scope.