Legislation for Non-Profit Organizations

Case Notes: Asia Pacific

The International Journal
of Not-for-Profit Law

Volume 2, Issue 2, December 1999

the Philippines

Commissioner of Internal Revenue v. Court of Appeals, Court of Tax Appeals and Young Men’s Christian Association of the Philippines, G.R. No. 124043, 16 October 1998

The Court of Tax Appeals has held that the YMCA is liable to income tax on the rent received from leasing part of its premises to small retail traders on the basis that there is no reason to construe the exemption from income tax granted to certain nonprofit organizations, including the YMCA, in Section 30 National Internal Revenue Code as extending to any real property owned by such organizations, whether used for profit or not.