RA 10055: An Act Providing the Framework and Support System for the

Ownership, Management, Use, and Commercialization Of Intellectual

Property Generated from Research and Development Funded by
Government and for Other Purposes
Sec. 4. Definition of Terms. For purposes of this Act:
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(i)

Research and Development Institute or Institution (RDI) refers to a

public or private organization, association, partnership, joint venture,
higher education institution or corporation that performs R&D activities
and is duly registered and/or licensed to do business in the Philippines, or
otherwise with legal personality in the Philippines. In the case of private
RDIs, they shall be owned solely by the citizens of the Philippines or
corporations or associations at least 60% of the capital of which is owned
by such citizens. This does not include RDIs covered by international
bilateral or multilateral agreements.

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Same definition used in:
Joint DOST-IPO Administrative Order No. 02-2010: The Implementing Rules
And Regulations Of Republic Act No. 10055
Rule 3 (s)
Joint DOST-DTI-IPOPHL Administrative Order No. 001: Guidelines on
Intellectual Property Valuation, Commercialization, and Information
Sharing of Republic Act 10050
Sec. 4 (0)

37 CFR Part 401 - RIGHTS TO INVENTIONS MADE BY NONPROFIT

ORGANIZATIONS AND SMALL BUSINESS FIRMS UNDER GOVERNMENT
GRANTS, CONTRACTS, AND COOPERATIVE AGREEMENTS
(h) The term nonprofit organization means universities and other institutions of
higher education or an organization of the type described in section 501(c)(3) of the
Internal Revenue Code of 1954 (26 U.S.C. 501(c) and exempt from taxation under
section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit
scientific or educational organization qualified under a state nonprofit organization
statute.
In relation to:

INTERNAL REVENUE CODE

26 USC Part VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
26 USC 170 - Charitable, etc., contributions and gifts
b) Percentage limitations
(1) Individuals
In the case of an individual, the deduction provided in subsection (a) shall be limited
as provided in the succeeding subparagraphs.
(A) General rule
Any charitable contribution to
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(iii) an organization the principal purpose or functions of which are the providing of
medical or hospital care or medical education or medical research, if the
organization is a hospital, or if the organization is a medical research organization
directly engaged in the continuous active conduct of medical research in
conjunction with a hospital, and during the calendar year in which the contribution
is made such organization is committed to spend such contributions for such
research before January 1 of the fifth calendar year which begins after the date such
contribution is made,
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