Title
Regulations on Donations for National Defense
Law
Executive Order No. 661
Decision Date
Dec 23, 1953
Executive Order No. 661 establishes regulations for the receipt and acceptance of donations for national defense in the Philippines, including the creation of the National Defense Fund and the issuance of certificates of donation.
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Authorized Recipients of Donations

  • Cashiers or collecting officers from various government branches including Departments, Bureaus, and Offices.
  • Provincial, City and Municipal Treasurers.
  • Secretary of National Defense, Chief of Staff, Major Services Commanding Officers.
  • Chief of Finance Service, Armed Forces of the Philippines (AFP).
  • Commanders of Military Areas and Provincial Commanders of the Philippine Constabulary.
  • These officers act as representatives of the President to receive donations.

Procedures for Donation Handling

  • Official receipts must be issued for every donation received.
  • Monthly collections must be consolidated and remitted to the Office of the Secretary of National Defense via treasury warrant, check, or money order.
  • A detailed abstract must accompany remittances, showing date, receipt number, donor’s name, amount, and donation purpose.

Organized Campaigns Exception

  • Government entities authorized to conduct special campaigns for National Defense donations may retain collected funds locally.
  • Funds are held in the entity’s treasury until the targeted amount or quota is met.
  • Upon reaching the goal, funds must then be remitted to the Office of the Secretary of National Defense.

National Defense Fund Management

  • Donations are to be kept and accounted for in a special fund called the National Defense Fund.
  • The fund is subject to rules prescribed by the Secretary of National Defense and audit by the Auditor General or authorized representative.

Conditions on Fund Release and Use

  • Disbursements must be for purposes directed by the AFP Chief of Staff and approved by the Secretary of National Defense.
  • Donations made for a specific purpose may only be used for that designated purpose.

Donation Recognition

  • Certificates of donation will be issued by the Office of the President for donations of 100 pesos or more.
  • This is in addition to the official receipt.

Repeal and Implementation

  • Executive Order No. 88 dated January 23, 1937, is revoked.
  • The regulations are effective as of December 23, 1953.

This summary outlines the key provisions, scope of authority, procedural requirements, control mechanisms, and accountability measures involved in the regulation of monetary donations for national defense purposes in the Philippines.


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