Establishment of the Adopt-a-School Program
- Private entities can adopt public schools (elementary, secondary, or tertiary).
- Priority given to schools in the 20 poorest provinces as identified by relevant government agencies.
- Covers support in: staff/faculty development, construction, upgrading facilities, instructional materials, and technology modernization.
Memorandum of Agreement (MOA)
- Adoption formalized through an MOA between the adopting entity and the school head.
- MOA requires review and approval by the Provincial or District Superintendent of Schools.
- The adoption period is at least two years, extendable, with early termination only if the adopting entity dissolves.
Monitoring and Review Procedures
- Local school boards conduct periodic reviews of the adoption.
- Review standards set by the Coordinating Council.
- Review outcomes affect tax credit assessments granted to adopting entities.
- School boards can recommend termination of adoption based on reviews.
- Adopting entities may appeal decisions to the Coordinating Council, whose decisions are final.
Tax Incentives
- Adopting entities may claim an additional deduction equal to 50% of adoption-related expenses from gross income.
- Non-monetary assistance is valued based on acquisition cost or depreciated value if already used.
Additional Incentives
- Recognition by engraving the adopting entity’s name beneath the school’s name with an indication of participation in the program.
- Adopting entities have representation on the local school board of the municipality where the adopted school is located.
Coordinating Council Composition and Duties
- Council composed of:
- Secretary of the Department of Education, Culture and Sports (DECS) as Chairperson
- Chairperson of the Commission on Higher Education (CHED) and Director-General of TESDA as Co-chairpersons
- Chairperson of the Presidential Council for Countryside Development (PCCD)
- Representative from a national federation of chambers of commerce and industry appointed by the President
- Meets quarterly.
- Members receive no compensation but can be reimbursed for reasonable related expenses.
- Secretariat duties shared by DECS, CHED, and TESDA.
Rulemaking Authority
- DECS, CHED, and TESDA, in coordination with the Department of Finance, are tasked to issue implementing rules and regulations.
Legal and Administrative Provisions
- Separability clause ensures unaffected validity of remaining provisions if any part is declared unconstitutional.
- Repeals or modifies conflicting laws, decrees, orders, rules, and regulations.
Effectivity
- The law takes effect 15 days after publication in two national newspapers of general circulation.