Professional Documents
Culture Documents
(c) Monitor and evaluate existing ODL programs ODL programs in the Philippines. It shall survey
and effect the continuation or closure of a diverse group of HEIs and post-secondary
programs in accordance with the provisions of schools with respect to size, mission and
Act of 1994, the Manual of Regulations for SEC. 17. Interim and Final Report. The
Private Higher Education (MORPHE) and other agreement under Section 16 of this Act shall
issuances of the CHED and/or the TESDA, as require that the reputable research institutions
applicable; submit to the CHED Chairperson, the TESDA
(d) Review and approve or disapprove proposals Director General, the Senate Committee on
from HEIs and post-secondary schools for the Education, Culture and the Arts, and the House
SEC. 18. Tax Exemptions. Any donation, SEC. 21. Separability Clause. If any provision
contribution, bequest and grant, in cash, of this Act or any part hereof be declared
materials, and services which may be made by unconstitutional or invalid, the same shall not
individuals and organizations, including private affect the validity of the other provisions of this
entities, which shall, provide appropriate Act.
materials, time and delivery support services for
SEC. 22. Repealing Clause. All laws, decrees,
the promotion of ODL in partnership with HEIs
orders, ruled and regulations or parts thereof
delivering academic degree programs and post-
which are inconsistent with the provisions of this
secondary schools delivering technical-vocational
Act are hereby repealed, amended or modified
programs through ODL, shall be exempt from the
accordingly.
donors tax and the same shall be considered as
allowable deduction from the gross income in the SEC. 23. Effectivity. This act shall take effect
computation of the income tax of the donor in fifteen (15) days after its publication in
accordance with the provisions of the National the Official Gazette or in a newspaper of general
Internal Revenue Code of 1997, as amended. circulation.