Asp Overview and Updates - December (Edited) 2009SF

Adopt-A-School Program
OPERATIONS OVERVIEW
1
DepED’s Response
to the
Crisis on Resources
2
ADOPT-A-SCHOOL PROGRAM
• Republic Act 8525 established since

1998 (Adopt-A-School Law)
• A mechanism to generate resources and

provide interventions from Private
Sector to uplift the quality of Basic
Public Education System
3
ADOPT-A-SCHOOL PROGRAM
CLARIFICATIONS:
1. NO CASH DONATIONS Policy.
2. “ADOPT” qualifies ANY

SUPPORT to Basic Education
4
Addressing the “Crisis on Resources”
thru the ADOPT-A-SCHOOL PROGRAM
• Serve as one of DepEd’s resource-

generating mechanism
• Mobilize private sector support to basic

education
• Contribute substantive interventions to basic

education
5
Education is
Everybody’s Concern
“It takes a village to educate a child.”
“The business of education cannot be left

with government alone, we are all
stakeholders in developing our nation’s
human resources.”
6
Invest in our Future
Today
“The private sector has a great stake in our

education system. The products of this
system will be the future employees and
professionals of this sector. They might as
well take this opportunity to help improve
this system before it’s too late.”
7
“Revolutionalizing” the
Paradigm Shift
• From “mere philanthropy” to “community development and
responsibility”
• Push for equitable allocation of resources
• Benefits at the local level, yet has a global scope in terms of
impact
• Ongoing and continuous process, not a “one shot” event
• Allow partners to see direct feedback from their efforts –
“Resources for Results”
8
ORGANIZATIONAL CHART
SECRETARY
Executive Director ASP National Secretariat

Special Assistant for Private Sector Concerns
MARKETING RESOURCE PROJECT FINANCE AND SPECIAL 17 REGIONAL

AND MOBILIZATION IMPLEMENTATION ADMINISTRATION PROJECTS COORDINATORS
ADVOCACY AND MONITORING AND EVENTS
205 DIVISION
COORDINATORS
DISTRICT
SUPERVISORS
SCHOOL HEADS
9
ASP Framework
GREATER
STAKEHOLDER & ADOPT-A-SCHOOL
PRIVATE SECTOR PROGRAM
PARTICIPATION
RESOURCES SUSTAINED
AND EFFORTS
INTERVENTIONS
BETTER SCHOOLS:
IMPROVED LEARNING OUTCOMES AND
STUDENT PARTICIPATION
10
Greater Stakeholder and
Private Sector Involvement
• Foundations
• Philanthropy organizations
• Non-Government Organizations
• Entrepreneurs
• Corporations
• Local Businesses
• Professional Associations
• Media
• LGU’s
• PTCA’s
• Alumni
11
Growing Private Sector Support in
Basic Education
INTERVENTIONS 2012-2013 2011-2012 2010-2011 2009-2010
School Facilities
Training and Development
Learning Support
Technology Support
Health and Nutrition
Combination of Packages
Reading Program
Direct Assistance to Pupils
Real Estate
TOTAL
12
Other Mandate of ASP
DepED Memorandum No. 364, s. 2007

“Coordination of All Private Sector Engagements
with DepED through the Adopt-A-School Program”
• All private sector engagements/partnerships entered into by

schools (or regional and division offices)
• All partnerships initiated by the Central Office

 Project Implementation
 Results on Monitoring
Basis for Recognizing Efforts
• Granting of Tax Incentives
• Annual Stakeholders’ Recognition
• Incentive program for ASP Advocates

or Implementers
Report Requirement under
ASP
• School Report on Assistance

Received from the Private Sector
• Quarterly Report
Infrastructures and Physical Facilities
Training and Professional Development
Learning Support
Reading Program
Direct Assistance to Pupils
Technology Support to Education
Health and Nutrition
Real Estate Property
REPORT SOURCE AND
RESPONSIBILITY LEVEL
DEPED – CO
•MOA
Data Integration
•Deed of Donation
•Certificate of Acceptance
REGION
Additional Data Source / Data
•Quarterly Summary Reports
Integration •Other Pertinent Documents
DIVISION
Additional Data Source / Data
Integration
SCHOOLS DISTRICT
Primary Data Source Primary Data Source
PROJECT IMPLEMENTATION
and
MONITORING
Connect the nine circles by drawing four straight lines. Your pen
should pass each circle only once and not lifting your pen at all
OBJECTIVES
1. To guide you in the preparation of PROJECT
PROPOSAL
1. To download to you the flow on how we conduct

PROJECT IMPLEMENTATION and
MONITORING
1. To define your responsibilities on the

documentations and their timeline of submission
FLOW OF A PROJECT DEVELOPMENT
SIP SCHOOL IMPROVEMENT PLAN
Project
Proposal
Project
Title
Essential FEATURES of a PROJECT PROPOSAL
1. Project Title
a. the title should be brief
b. easy to remember
c. sufficiently precise to identify the project
d. Multi-intervention
Project
Proposal
Project
Project Potential
Title Donors/
Proponents
2. Project Donor/s
a. Single Donor
b. Multi-Donor
Project
Proposal
Project
Project Potential Project
Title Donors/ Description
Proponents
3. Project Description
a. Goals and objectives
b. the activities to be done
c. detailed items per activity
Project
Proposal
Project Cost
Project Potential Project of Project
Title Donors/ Description And
Proponents Breakdown
4. Project Cost
a. cost is under the latest price index
b. cost breakdown
Project
Proposal
Project Cost
Time
Project Potential Project of Project
And Frame/
Title Donors/ Description
Term
5. Time Frame/ Term

a. duration of the project
b. time commence/ expected time finished
Project
Proposal
Project Cost
Time
Project Potential Project of Project Project
And Frame/
Title Donors/ Description Beneficiaries
Term
6. Project Beneficiaries
a. Public School
b. Detail Description of recipient/s
Project
Proposal
Project Cost
Time
Project Potential Project of Project Project
And Frame/
Title Donors/ Description Beneficiaries
Term
RESOURCE
IMPLEMENTATION MONITORING
MOBILIZATION
Various ACTIVITIES STATUS

SIC EDUCATION MONITORING AND EVALUATION
is a tool for regularly tracking and ensuring that

quality inputs are provided, effective processes are
established and sustained, and better learning
outcomes are delivered at the school/community
level.
IMPORTANCE of MONITORING
Make necessary
Learn from
experience adjustments
EFFICIENCY
EFFECTIVENESS
IMPACT
Enhance sustainability
DONATION INITIATIVE
1. CENTRAL OFFICE INITIATIVE

2. INITIATED BY REGIONAL, DIVISION,
DISTRICT AND SCHOOLS
All Donations initiated either by the Central office or by

Regional, Division, District and Schools should be
PROPERLY DOCUMENTED and reported to
the ASP Secretariat
REPORTING SYSTEM
Schools District Division ASP

•Furnished copy of •Consolidates school
•Reports support
reports on support reports on support
and inputs
and inputs received and inputs received
received from
by schools by schools
the following:
Region
―Private Sector
―Civic Groups
―NGOs • Prepares quarterly
―Foundations accomplishment by
― Others consolidated the
division reports
DOCUMENTATION REQUIREMENTS
1. SCHOOL
a. FORM: PIM-SCH
b. Photocopies of Memorandum of Agreement
c. Photocopies of Deed of Donation
d. Photocopies of Certificate of acceptance
NOTE:
TO BE SUBMITTED TO DIVISION and DISTRICT
OFFICES
2. DIVISION
a. FORM: PIM-DIV
b. Photocopy FORM:PIM-SCH
c. Photocopies of Memorandum of Agreement
d. Photocopies of Deed of Donation
e. Photocopies of Certificate of Acceptance
NOTE:
TO BE SUBMITTED TO REGIONAL OFFICE
1. REGION
a. FORM: PIM-REG
b. Photocopy FORM:PIM-SCH
c. Photocopy FORM:PIM-DIV
d. Photocopies of Memorandum of Agreement
c. Photocopies of Deed of Donation
e. Photocopies of Certificate of Acceptance
NOTE:
TO BE SUBMITTED TO ASP Central Office
REPORTS SUBMISSION
Monitoring Forms Coverage Schedule of Submission
• School Report on Donations • 3 months • Two weeks after the quarter being
School (to be submitted to Division (quarterly) reported
Office) (e.g. Jan-Mar) (e.g. April 15)
• Division Consolidated • 3 months • One month after the quarter being

Division Reports (to be submitted to (quarterly) reported
Regional) (e.g. Jan-Mar) (e.g. April 30)
• Region Consolidated Reports • 3 months • One and a half month after the
Region (to be submitted to Central (quarterly) quarter being reported
Office) (e.g. Jan–Mar) (e.g. May 15)
DEFINITION of INTERVENTION
Infrastructure/ Physical Facilities
Under infrastructure and Physical Facilities category are donations

that includes , but limited to, new construction or repair of school
buildings, comfort rooms, library, science room, computer lab
building, guidance center, gymnasium, stage, multi-purpose center,
office of the principal and other offices inside the perimeter of the
schools, drinking fountains, wash areas, installation of electrical
wirings, sewerage & water system, and construction materials.
LEARNING SUPPORT
Learning Support category are the donations in support to pupils’

or students’ motivation to learn but not directly possessed by
them. These includes, but not limited to, the complimentary
items used in schools like chairs, tables, blackboards, vehicles;
Programs, services and activities like field trips, outreach

programs;
Advocacy , or campaigns in radios, cinemas, TVs and print media,

e.g., Tulong Barya Para Sa Eskwela, Brigada Eskwela ads, sports
and science equipments
HEALTH and NUTRITION
Health and Nutrition package includes all programs or projects

pertaining to health and nutrition such as, but not limited to, eye and
dental services, vitamins, medical and dental supplementation; medical
and dental mission activities
READING PROGRAM
Reading program are packages that cover donations of reading

materials or program on enhancing/ improving the reading
capacity, capability and ability of pupils and students such as text
books, reference books and the like
TECHNOLOGY SUPPORT
Technology Support includes all ICT based intervention/

support to improve the teaching-learning process like, but not
limited to, electronic reader, computers hardware and
software, internet connectivity and educational television
shows, self powered radio, laptops, classmate PCs, printers,
graphic calculators, DVDs and multi-media materials
DIRECT ASSISTANCE
Direct Assistance covers all financial assistance e.g.

stipends, school supplies that can be directly possessed by
pupils and students like bags, pencils, slippers and other
paraphernalia
TRAINING and DEVELOPMENT
Training and Development includes, but not limited to,

workshops, short courses or full scholarships to train teachers
and administrators on different competencies that supplement
DepED thrusts
Real Estate
Under Real Estate are donations or awards of Land

Title Certificates to any public schools and properties
for school buildings, gymnasium, multi-purpose center,
and other auxiliary buildings.
EXERCISE
Preparation of
• Deed of Donation
• Certificate of Acceptance
RESOURCE MOBILIZATION
and
MARKETING & ADVOCACY
MOBILIZING RESOURCES THROUGH AASP
OBJECTIVE :
1.To transfer the technology on how Adopt-A-School
National Secretariat conduct its Resource Mobilization
2. To equip you with the skills in mobilizing resources to
maximize your allotted time and efforts acquiring
partnerships with stakeholders
3. To download to you the steps on how to mobilize
resources to serve as your guide in generating
support from potential partners
SECRETARY

RESOURCE MARKETING SPECIAL FINANCE AND PROJECT 17 REGIONAL

MOBILIZATIO AND PROJECTS ADMINISTRATION IMPLEMENTATIO COORDINATORS
N ADVOCACY AND EVENTS N, MONITORING
AND EVALUATION 188 DIVISION
COORDINATORS
DISTRICT
SUPERVISORS
SCHOOL HEADS
YOUR PART OF THE AASP TEAM

What is resource mobilization?
Mobilizing resources
1. is not about a private sector dole-out
2. is not supposed to create dependency
3. is not merely about accepting donations
4. is not solely about money
What is resource mobilization?
Rather, mobilizing resources

1. is about creating partnerships
2. is about self-reliance and sustainability
3. is about collaborating for development
4. is about seeking out the appropriate resources
5. is about resources for results
11 STEPS
IN
EFFECTIVE
RESOURCE MOBILIZATION
STEPS IN EFFECTIVE RESOURCE MOBILIZATION
1. Organize Adopt-A-School Team
a. Telephone
b. Business Address
c. E-mail address
d. Focal Person/s
SECRETARY JESLI A. LAPUS
MARI PAUL C. SORIANO

RESOURCE MARKETING SPECIAL FINANCE AND PROJECT 17 REGIONAL

MOBILIZATIO AND PROJECTS ADMINISTRATION IMPLEMENTATIO COORDINATORS
AND EVALUATION 188 DIVISION
COORDINATORS
DISTRICT
SUPERVISORS
SCHOOL HEADS
REGIONAL ,DIVISION,DISTRICT OR SCHOOL LEVEL
RESOURCE MARKETING SPECIAL FINANCE AND PROJECT

MOBILIZATIO AND PROJECTS ADMINISTRATION IMPLEMENTATIO
AND EVALUATION
2. Build your POTENTIAL DONOR DATABASE
a. Donor code number

b. Name of donor
c. Contact Person/s
d. Contact Number/s
e. Address
f. Type of business
3. Ensure availability of ASP Kit

a. Packages
b. Templates
• Memorandum of Agreement
• Deed of Donation
• Deed of Acceptance
c. Republic Act 8525
d. BIR Revenue Regulations 10-2003
4. Prepare your PROJECT PROPOSAL based on

your SIP
a. Project Title
b. Potential Project Proponent/s
c. Cost of Project
d. Time Frame/Term
e. Project Description
d. Project Beneficiaries

5. PROSPECTING and QUALIFYING
It is the identifying and qualifying your target
potential stakeholders. The Resource
Mobilization unit can contact these potential
stakeholders thru mail or call them to assess
their level of interest and financial capabilities.
Prospects can be categorize into two: (a) “HOT”
prospects should be continuously being worked
out up to the possibility for a immediate close
transaction and (b) “WARM” prospects are given
to telemarketing for constant follow up.
STEPS IN EFFECTIVE MOBILIZING RESOURCES

6. PREAPPROACH
As the Resource Mobilization unit, you need to learn
much about the potential donors’ profile specifically
what the donor can donate to the schools, and the
person involved in the decision-making.
Build your case, package your solution and make proper

appointment for your presentation
You can set appointments with the stakeholders by

means of personal visit, a phone call, send e-mail or
letter
7. PRESENTATION and DEMONSTRATION

The school administrators and coordinators now
tell the story of what the school wants. The
School Administrators and coordinators can use
the “AIDA” formula
A - gaining ATTENTION
I - holding INTEREST
D - arousing DESIRE
A - obtaining ACTION

8. PRESENTATION and DEMONSTRATION
Use the F&B approach on your presentation.
F- Features. What the program can offer

B- Benefits. The values that it can gain with the program
9. OVERCOMING OBJECTIONS
These are the resistances from stakeholders
and categorized into two:
a) Psychological resistance- it is the reluctant of
giving something up, predetermined ideas,
dislike of making decisions, and rational use
of money
b) Logical resistance- might consist of objections to
price, delivery schedule or certain company
characteristics
9. OVERCOMING OBJECTIONS
To handle these objections, school administrators

and coordinators maintain a positive approach.
LISTEN. Ask the stakeholders to clarify the
objections; question the stakeholders in a way that
they have to answer their own objections; or turn
their objections into a reason to accept your
proposal.
10. CLOSING
Never forget to attempt to close the transaction.

There are several closing techniques, example
are: asking for the cost of the project,
summarizing the points of the agreements, or
make an offer when to submit the MOA.
11. FOLLOW-UP and MAINTENANCE
School Administrators and coordinators should make follow

up and maintenance to ensure stakeholders’ satisfaction as a
partner so you can make repeat business from them.
You can develop growth plan for future donations as

partnership sustainability.
Marketing and Advocacy

• Marketing & Advocacy is an ongoing process of
propagating the cause for improving education.
• It is about communicating the prevalence of the

education crisis in our schools and the
opportunities by which this can be solved with
the help of education stakeholders in our
communities.
Key Message
“It takes a village to educate a child.”

Target Groups
• Local businesses
• Entrepreneurs
• Corporations
• Foundations
• Philanthropy organizations
• Media
• Non-Government Organizations
• Civil Society
• LGU’s
• PTCA’s
• Marketing Collateral
• ASP Kit (folder, asp booklet, campaign cd)
• T-shirts
• Banners
• Presentations
• Stakeholders Forum
• Workshops
• Private-Public Partnership for Education Summit
• Media Coverage, Guestings and Interviews
• Press releases and press conference
MOBILIZING RESOURCES THROUGH ASP
EXERCISE
MOBILIZING RESOURCES THROUGH ASP
EXERCISES
•MOA DRAFTING
•PREPARATION OF DEED OF DONATION
•PREPARATION OF CERTIFICATE OF ACCEPTANCE

Essential FEATURES of a MEMORANDUM OF
AGREEMENT (MOA)
1. DATE of MOA
2. Project Donor/s
a. Single
b. Multiple
c. Donor/s and Implementer/s
3. WHEREAS Clauses
a. RA 8525
b. Donor’s Goals and Objectives
c. Donor’s Business engagements
AGREEMENT (MOA)
4. Project Title/ Description of Package

a. the title should be brief
b. sufficient and precise to identify the project
c. single or multiple Intervention/s
5. Rights and Obligations

a. DepEd
b. Donor/s
c. Implementer/s
AGREEMENT (MOA)
6. Project Cost
a. Total Cost
b. cost breakdown
c. cost is under the latest price index
7.Time Frame/ Term

a. duration of the project
b. time commence/ expected time finished
8. Project Beneficiaries
a. Detail Description of recipient/s
b. single or multiple beneficiaries
Essential FEATURES of a DEED OF DONATION
(DOD)
1. DATE OF DOD
2. DONOR INITIATIVE
3. DONOR AUTHORIZED SIGNATORY
4. DESCRIPTION OF INTERVENTION
a. Single
b. Multiple
5. VALUE OF DONATION
6. BENEFICIARIES
a. Single
b. Multiple
7. ISSUANCE OF DOD
a. Full Donation
b. Partial Donation
Essential FEATURES of a DEED OF ACCEPTANCE
(DOA)
1. DATE OF COA
2. SCHOOL HEAD INITIATIVE
3. AUTHORIZED SIGNATORY- SCHOOL HEAD
4. DESCRIPTION OF INTERVENTION
a. Single
b. Multiple
5. VALUE OF DONATION
6. BENEFICIARIES
a. Single
b. Multiple
7. ISSUANCE OF DOA IS PER DONOR BASIS
FOOD for THOUGHT
School Administrators manage the education of our youth.
We are MANAGERS in our own rights !
1. Manager who makes things happen
2. Manager who watches things happen
3. Manager who do not know what is happening

Adopt-a-School Program
SPECIAL PROJECTS
85
OBJECTIVES
1. Serve as one of 1. Increase private 1. Contribute
DepEd’s major and public sector substantial
resource collaboration for interventions to
generating body basic education basic education
Adopt-A-School Program Secretariat
RESOURCE MARKETING SPECIAL FINANCE AND PROJECT

MOBILIZATION and PROJECTS ADMINISTRATION IMPLEMENTATION
ADVOCACY and MONITORING
86
Projects and Events
 Special Projects
 Brigada Eskwela
 Brigada Eskwela Plus
 Tulong Barya Para Sa Eskwela
 EUMDC
 Regular Events
 MOA Signing Ceremonies
 Project Launching
 Stakeholder’s Night
 Brigada Eskwela Awards

87
Special Projects
Brigada Eskwela
NATIONAL SCHOOLS MAINTENCANCE WEEK
88
Brigada Eskwela
 National Schools Maintenance Week
 bring together nationwide voluntary efforts of teachers,

students, parents, local businesses, LGUs, NGOs,
religious organizations, foundations, and all interested
parties to do minor repairs, maintenance and cleaning
up in their schools in time for the opening of classes
 DepEd’s model of genuine public and private

partnership in action
89
Brigada Eskwela
 Started in 2003
 Increasing trend in terms of school participation and
savings generated in 2003-2009
 BE is a Department’s yearly undertaking and a
regular part of the school calendar through DepED
Order No. 24 s. 2008
 Set every third week of May
90
Brigada Eskwela
 Pre-implementation Stage
 Implementation Stage
 Post-implementation Stage
91
Brigada Eskwela
 Pre-Implementation Stage
 Organization of Brigada Eskwela Committees
 Brigada Eskwela Steering Committee
 Brigada Eskwela Working Committees
- Advocacy and Marketing Committee
- Resource Mobilization Committee
- Program Implementation Committee
- Administrative and Finance Committee
- Documentation Committee
 Assessment of Physical Facilities and Maintenance Needs of Your
School
 Advocacy and Social Marketing
 Resource Mobilization
 Firming-up of Activities for
92 the Actual Brigada Eskwela Week
Brigada Eskwela Steering Committee and
other Working Committees
School Head
Chairman
PTCA President
Co-Chairman
Physical Facilities Private Sector Parents Teachers

Coordinator Representative Representative Representative
Advocacy and Resource Program Administrative and Documentation

Marketing Mobilization Implementation Finance Committee Committee
Committee Committee Committee .
Provide public Generate resources: Direct and monitor Provide Prepare required
awareness and materials and the conduct of administrative reports and
encourage manpower various activities support and manage documentation
involvement BE funds .
93
Brigada Eskwela
 Implementation Stage
 Simple Opening Program/Kick-Off Ceremony
 Organization and Briefing of Working Teams
 Actual Implementation of Work Plan
 Recording of Daily Accomplishments
 Debriefing of Working Committees
 Final Inspection
 Culminating/Closing Program
94
Brigada Eskwela
 Post-Implementation Stage
 Preparation of the Final Accomplishment Report
 Use BE Form 07
 Submission of the Final Accomplishment Report
 Sustaining Brigada Eskwela
95
Brigada Eskwela
 Flowchart on the Submission of Brigada Eskwela
Accomplishment Reports
ASP National Secretariat
August 31
Regional BE Coordinators
July 31
Division BE Coordinators
June 30
District Supervisor / Secondary Administrator
June 15
School Head
96
Brigada Eskwela
 For more details, updates and downloads,
visit:
Brigada Eskwela online
www.deped.gov.ph/asp/index.html
Or dpdpessd@yahoo.com
97
Special Projects
Brigada Eskwela Plus

NATIONAL COMMUNITY INVOLVEMENT IN EDUCATION INITIATIVE
98
 Making Brigada Eskwela benefits last

beyond 5 days
 Continue school improvement efforts
 Sustain partnerships with stakeholders that was started
thru Brigada Eskwela
 Focus on areas other than school facilities such as
increasing participation rates, reducing drop-out rates, and
improving the academic performance of school children
99
 Response to UNESCO-prescribed Education

for All (EFA) goals.
 Particularly aims for EFA Objective No. 4 to total
community commitment to the attainment of basic
education competencies for all; and
 EFA Enabling Task No. 8 which is to create a network of
community-based groups for local attainment of EFA goals
 DepEd Order 100, s. 2009
100
TAX INCENTIVES
101
DepEd Encourages Private Sector Initiatives Through the
Adopt-a-School Program
102
What These Companies Did
 Petron Corporation
 United Coconut Planters Bank
 PNOC-EDC
 Colgate Palmolive Philippines
 Jollibee Food Corp.
 Aboitiz One, Inc.
 Aboitiz Power Corp.
 The Body Shop
 HBC, Inc.
 Pilmico Food Corp.
 D&L Industries
 Others
103
They Provided Assistance to Public
Schools such as
 Construction and repair of school bldgs.
 School supplies for school children
 Teacher trainings
 Scholarships for students and teachers
 E-libraries, multimedia packages and
computer hardwares and softwares
 Health and nutrition interventions
 Various other interventions
104
 Actual Contributions received
In 2007 P119 Mil.
 Additional 50% Deduction
as Tax Incentive Granted
under R.A. 8525 59 Mil.
 Total Allowable Deductions
for Income Tax Purposes P178 Mil.
105
Getting More in Assisting Public Education
106
LEGAL BASIS
REPUBLIC ACT 8525 (Adopt-a-School Law of

1998) – An Act establishing the “Adopt-a-
School Program” providing incentives therefore,
and for other purposes.
PURPOSE OF RA 8525
The Program was established to allow private

entities to assist public schools, whether
elementary , secondary or tertiary preferably
located in the twenty poorest provinces… (Sec. 3)
107
IMPLEMENTING BODY
A Coordinating Council was created to coordinate

and monitor the implementation of the Act
composed of the following (Sec 7):
Secretary of DepED as Chairperson

Chairman of CHED as Co-Chairperson
Director General of TESDA as Co-Chairperson
Chairperson of the NAPC
Representative of the National Federation of
Chambers of Commerce and Industry
appointed by the President
108
BIR Promulgated
REV. REGS 10 s. 2003
To Implement the Tax
Provisions of the
Adopt-a-School Law (RA 8525)
109
WHAT IS A PRIVATE ENTITY
─ IT SHALL REFER TO (Sec 2(d))
 Individual engaged in trade or business or

engaged in the practice of his profession, or;
 Other business organizations, like partnerships,
corporations or cooperatives;
 Either resident or non-resident;
 Who/which teams up with DepED, CHED and
TESDA;
 Towards providing much needed assistance and
services to public schools
110
INCENTIVES GRANTED
UNDER THE REGULATIONS
─ Deduction from its/his gross income of 150% of the value of
the donation made under the Program (100% under Sec
34(H) of the Tax Code and an additional 50% under RA 8525
as promulgated by the this Regulations (Sec 3 (a)):
 The deduction shall be availed of in the taxable

quarter/year in which the expenses have been paid or
incurred;
 The taxpayer can substantiate the deduction

with sufficient evidence, such as ORs or delivery
receipts and other adequate records.
111
Sec 34 (H) of the Tax Code
100% Deductibility of Donations and Charitable Contributions
 (2)(a) Donations to govt. or any of its political subdivisions or

agencies including fully owned corporations to be for priority
activities in education, health, youth and sports development, human
settlements, science and culture and on economic development
according to the National Priority Plan
 (2)(b) Donations to foreign institutions or international organizations

in pursuance of the agreements and treaties
 (2) (c) NGOs (non-profit domestic corporations) exclusively for

scientific, research, educational character building and youth and
sport development, health, social welfare or charitable purposes
provided:
 Part of its income will not inure to benefit of any individual
 Level of admin expenses not more than 30% of total expenses
112
INCENTIVES GRANTED
UNDER THE REGULATIONS
─ Exemption of assistance made by the donor from the payment

of donor’s tax pursuant to Secs 101 (A)(2) and (B)(1) of the
Tax Code of 1977 (Sec 3 (b))
─ In case of foreign donations, VAT and excise tax on the

importation of goods under the program shall be assumed by
DepED, CHED, TESDA or the importer thereof, except in
cases where the importation is exempt from VAT under Sec.
109 of the Tax Code (Sec. 4 (a))
113
See the Difference
Sample Income Statement (in P Mil)

Donation
No Donation Under ASP
Sales 175.0 175.0
Less: Cost of Sales 85.0 85.0
Gross Income 90.0 90.0
Less: Operating Expenses
Salaries, utilities, etc. 15.0 15.0
Donation to a public sch. - 15.0 2.0* 17.0
Inc. Before Inc. Tax 75.0 73.0
Income Tax 26.3 25.2
Net Income 48.7 47.8
* 100% deduction as business exp. allowed under Section 34 (H) of the Tax Code
114
See the Difference
Computation of Income Tax ( in P Mil)

Donation Under
No Donation ASP
Income Before Income Tax 75.0 73.0

Additional 50% deduction for 0.0 1.0
donations under RA 8525
Taxable Income 75.0 72.0

Income Tax (35% of taxable income) 26.3 25.2
Allowable tax deductions the ADOPT-A-SCHOOL PROGRAM (150%)

Tax Savings for the donation 1.1
100% allowable deduction under Section 34 (H)(a)(2) 100% P 2 Mil
Additional 50% deduction under RA 8525 (as promulgated by RR 10-2003) 50% 1 Mil
Total 150% P 3 Mil
115
Forms of Assistance
Example Valuation Guides

Cash Actual amount appearing in the Official
Receipt
Real property school sites, lots, land Lower of fair market value or book value/
depreciated value
Personal property Vehicles, furniture, etc. Acquisition cost or if used, depreciated

value
Services training for teachers and school Lower of agreed value of services or
heads, internet connection actual expenses incurred
Goods textbooks, school supplies, Lower of acquisition cost of the donor or

reading materials, laboratory actual cost at the time of the donation
equipment, computer units,
116
Standard Docs to Support Claim
for Tax Incentives under ASP
Copy of notarized Memorandum of Agreement

Copy of notarized Deed of Donation
Certificate of Acceptance
117
Other Docs to Support Claim for
Tax Incentives under ASP
Form of Assistance Required Documents
Cash Official Receipt
Real property Officialreceipts or any document showing the actual value of the
contribution/donation
Certificate of title and tax declaration
Other adequate records showing the direct connection or relation of the expenses
being claimed as deduction or donation
Goods/ Pictures of actual distribution of the product distributed to the students

Personal Summary of expenses :
Property 1. Date distributed 2. Recipient school 3. Cost of goods distributed

4. Suppliers name 5. Purchase invoices 6. Date purchased
Services Proof of services rendered

Summary of expenses :
118
1. Date distributed 2. Recipient school 3. Value of the services rendered
Flow of the Tax Incentives Claim
ASP
Private Entity donates to Secretariat Tax Incentives Claim Process
DepEd (DOD) and DepEd
accepts (COA)
Private entity submits application for tax
incentives addressed to the ASP Secretariat
together with the applicable supporting
BIR documents
The ASP Secretariat reviews the documents

submitted, prepares the endorsement to the
BIR-RDO and forwards to the Coordinating
Council for signature
Submits application for
Entitlement to the additional
50% special deduction Coordinating Council reviews the documents
From the gross income and and signs the endorsement to the BIR-RDO for
the tax incentive claim
exemption from payment
of the donor’s tax
The private entity files their quarterly/annual
income tax returns with their BIR-RDO
attaching a photocopy of the Endorsement to
support the additional 50% allowable incentive
granted under the “ASP Law.”
119
Assistance from Foreign Sources are also Qualified
Aside from the VAT and Excise Tax on foreign donations, the CUSTOMS DUTIES, if any,
shall also be assumed by DepEd, CHED or TESDA.
120
Docs. Needed For Duty and
Tax Free Foreign Donations
 Letter request from the donor to avail of a duty and

tax free importation addressed to the ASP
Secretariat
 Copies of the bill of lading, commercial invoice and
packing list
 Copy of the Memorandum of Agreement
 Copy of the Deed of Donation, if any
121
Docs. Needed For Duty and
Tax Free Foreign Donations
 Deed of Undertaking that the donated articles shall

be used actually and directly for educational
purposes and shall not be resold or transferred for
material consideration
122
REVIEW
 What is the RA No. of the Adopt-a-School Law

 What BIR Regulations promulgates its tax
incentive provision
 What is the composition of the Coordinating
Council
 Are fixed income earners, govt. corps. Qualified
as private entities
 How many % is the additional allowable tax
deduction for donations under RA 8525
123
THANK YOU
124

Asp Overview and Updates - December (Edited) 2009SF

Transféré par

Informations du document

Titre original

Copyright

Formats disponibles

Partager ce document

Partager ou intégrer le document

Options de partage

Avez-vous trouvé ce document utile ?

Ce contenu est-il inapproprié ?

Droits d'auteur :

Formats disponibles

Asp Overview and Updates - December (Edited) 2009SF

Transféré par

Droits d'auteur :

Formats disponibles

Adopt-A-School Program

• Republic Act 8525 established since

• A mechanism to generate resources and

1. NO CASH DONATIONS Policy.

2. “ADOPT” qualifies ANY

• Serve as one of DepEd’s resource-

• Mobilize private sector support to basic

• Contribute substantive interventions to basic

“It takes a village to educate a child.”

“The business of education cannot be left

“The private sector has a great stake in our

Executive Director ASP National Secretariat

MARKETING RESOURCE PROJECT FINANCE AND SPECIAL 17 REGIONAL

INTERVENTIONS 2012-2013 2011-2012 2010-2011 2009-2010

Training and Development

Health and Nutrition

Direct Assistance to Pupils

DepED Memorandum No. 364, s. 2007

• All private sector engagements/partnerships entered into by

• All partnerships initiated by the Central Office

• Granting of Tax Incentives

• Annual Stakeholders’ Recognition

• Incentive program for ASP Advocates

• School Report on Assistance

1. To download to you the flow on how we conduct

1. To define your responsibilities on the

SIP SCHOOL IMPROVEMENT PLAN

SIP SCHOOL IMPROVEMENT PLAN

SIP SCHOOL IMPROVEMENT PLAN

SIP SCHOOL IMPROVEMENT PLAN

SIP SCHOOL IMPROVEMENT PLAN

5. Time Frame/ Term

SIP SCHOOL IMPROVEMENT PLAN

SIP SCHOOL IMPROVEMENT PLAN

Various ACTIVITIES STATUS

is a tool for regularly tracking and ensuring that

1. CENTRAL OFFICE INITIATIVE

All Donations initiated either by the Central office or by

Schools District Division ASP

Monitoring Forms Coverage Schedule of Submission

• Division Consolidated • 3 months • One month after the quarter being

Infrastructure/ Physical Facilities

Under infrastructure and Physical Facilities category are donations

Learning Support category are the donations in support to pupils’

Programs, services and activities like field trips, outreach

Advocacy , or campaigns in radios, cinemas, TVs and print media,

HEALTH and NUTRITION

Health and Nutrition package includes all programs or projects

Reading program are packages that cover donations of reading

Technology Support includes all ICT based intervention/

Direct Assistance covers all financial assistance e.g.

TRAINING and DEVELOPMENT

Training and Development includes, but not limited to,

Under Real Estate are donations or awards of Land

Executive Director ASP National Secretariat

RESOURCE MARKETING SPECIAL FINANCE AND PROJECT 17 REGIONAL

YOUR PART OF THE AASP TEAM

What is resource mobilization?

What is resource mobilization?

Rather, mobilizing resources

STEPS IN EFFECTIVE RESOURCE MOBILIZATION

1. Organize Adopt-A-School Team

MARI PAUL C. SORIANO