The document summarizes key changes made in the revised Implementing Rules and Regulations (IRR) of the Adopt-a-School Program Law. It outlines revisions made to definitions of terms, procedures for school participation, claiming of tax deductions and incentives, administration of the program, and roles of the coordinating council and secretariat. Priorities are given to schools in poorest provinces, low-income municipalities, and those with classroom shortages or high-performing poor students. The secretariat is tasked with overall program management, coordination, and processing of tax incentive applications.

1. Salient Changes in the Revised
IRR of RA 8525

2. •Enactment
of the
Adopt-a-
School
Program
Law
•Adoption
of the
revised
IRRs
•Revision of the
joint IRR
•Adoption
of the IRRs

3. Part 1
Preliminary Provisions
Rule 3- Definition of Terms
•Assistance maybe in the form of , but not limited to:
• infrastructure
•physical facilities
•real estate property
•training and skills development
•learning support
•reading materials
•computer and science laboratories
• health and nutrition packages and,
• assistive learning devices for students with special needs

4. Part 1
Preliminary Provisions
Cont’n. Rule 3- Definition of Terms
•Public School refers to all public or government learning
institutions that are administered, regulated, supervised or
monitored by DepEd,TESDA and CHED.
*Inclusion of alternative learning system.

5. Part 2
Procedures for Participation
Rule 2 - Qualifications for Participating Schools
Priorities shall be given to schools
• in poorest provinces as determined by the
National Statistical Coordination Board
•in low income municipalities
•in LGUs experiencing severe classroom
shortages, insufficient budget or having
numerous poor but high performing learners.

6. Part 3
Tax Incentives
Rule 2 - Claim for Tax Deduction by Private Resident
“ At the end of FY during which the project was completed,
the adopting private entity shall file an application for tax
deduction bearing the supporting documents favorably endorsed
by the Chairperson of the Coordinating Council.
... After approval of the application by the Coordinating Council,
the Secretariat shall endorse it to the RDO of the BIR.”

7. Part 3
Tax Incentives
Rule 3 - Foreign donations
The adopting private entity applying for tax/duty free
importation of foreign donations shall submit an approved
endorsement, MOA and the following documents to the
Secretariat
1.An approved letter for duty/tax free importation
2.Deed of Undertaking
Donated articles shall not be resold or transferred for material
consideration

8. Part 4
Program Administration
Rule 2- Secretariat
“The Secretariat shall be composed of representatives of DepEd,
TESDA and CHED. It shall be mandated to provide overall
management and coordination of the Program .”
“...Receive the application for tax incentives, process and review
the documents within seven days, forward the application to the
proper agency head who shall act thereon within five days from
receipt, receive the favorable endorsement of the agency head
and immediately transmit the same to the Chairperson of the
Coordinating Council for favorable endorsement to the RDO of
the BIR.”

9. Part 4
Program Administration
Cont’n. Rule 2 Secretariat
“... With an approved fund for its operations as provided under
GAA of the current FY, the ASP Secretariat shall carry out its
functions through utilization of its annual budget for personnel
services, MOOE and capital outlay.”

10. The End