Every classroom houses future engineers, scientists, mathematicians, artists, or leaders—but poverty keeps many children from reaching their full potential. Despite the significant government investment, the demand for quality education continues on growing. That’s where you come in.
The Adopt-a-School Program empowers private individuals and organizations to bridge the gap—bringing support, opportunity, and hope where it is needed the most.
Partner with DepEd. Invest in our future today. Take our learners closer to their dreams.
As a token of appreciation, private partners who participate in the Adopt-a-School Program are entitled to a 150% tax incentive on the value of their support—making your contribution not only impactful but also rewarding.
Partner with DepEd.
Invest in our future today. Take our learners closer to their dreams.
- – Republic Act No. 8525 (Adopt-A-School Act of 1998)Click me
Allows private entities to assist a public school in staff and faculty development for training and further education; construction facilities; upgrading of existing facilities; provision of books, publications, and other instructional materials; and modernization of instructional technologies - – DECS Order No. 106, S. 1999 (Institutiionalization of the Adopt-A-School Program)Click me
This order established the Rules of Procedure for administrative cases within the Department of Education, Culture and Sports (DECS). It aims to ensure due process, efficiency, and fairness in handling complaints and disciplinary actions involving DECS personnel. - – DO No. 2, S. 2013 (Revised IRR of RA No. 8525 Otherwise Known as the Adopt-A-School Program Act)Click me
This order revised the Implementing Rules and Regulations (IRR) of Republic Act No. 8525 or the Adopt-A-School Act of 1998. It encourages private sector participation in public education by offering tax incentives and formalizing partnerships between private entities and public schools. - – DO No. 24, S. 2016 (Guidelines on Accepting Donations and On Processing Applications for the Availment of Tax Incentives by Private Donor-Partners Supporting the K to 12 Program)Click me
This order provides guidelines for accepting donations and processing tax incentive applications from private sector partners supporting the K to 12 Program. It ensures transparency and compliance with existing tax laws and education policies.
- – Revenue Regulation No. 10-2003Click me
Issued by the Bureau of Internal Revenue (BIR), this regulation implements the tax incentive provisions of RA 8525 (Adopt-a-School Act of 1998). Key points include:- Private entities that donate to public schools can claim additional deductions from their taxable income.
- Donations can be in the form of infrastructure, training, equipment, or services.
- A Memorandum of Agreement (MOA) must be signed between the donor and the school.
- The regulation defines the roles of DepEd, CHED, and TESDA in managing the program
- – RR No. 13-2025 (Simplifies tax incentive procedures for private entities supporting education under RA No. 8525 and RA No. 12063, enhancing investment in workforce development)Click me
This regulation updates and consolidates tax incentives for private sector support in education and workforce development. It includes:- 50% additional deduction on labor training expenses.
- 100% additional deduction on donations to public schools.
- Streamlined application processes for tax exemptions under RA 8525 and other related laws.
What are the benefits an adopting private entity can
avail of under the Adopt-a-School Program?
Allows private entities to assist a public school in staff and faculty
development for training and further education; construction
facilities; upgrading of existing facilities; provision of books,
publications, and other instructional materials; and modernization of
instructional technologies.
What are the requirements needed by the Revenue
District Office of the Bureau of Internal Revenue (BIR) in
considering the application of the private entity for tax
incentives?
The private entity applying for tax incentives must submit the
following:
- Duly notarized/ approved Agreement;
- Duly notarized Deed of Donation;
- Duly notarized Deed of Acceptance;
- Official receipts showing the actual value of the donation; and
- Certificate of title and tax declaration if the donation is in the form of real property.
What assistance can be provided?
The program carries a menu of options called packages that a
stakeholder can select from. Packages range from building
classrooms, laboratories, staff development, nutrition programs,
e-learning, to the provision of instructional materials. The
packages are designed to meet the school’s needs in accordance
with the private sector’s capacity and thrusts.
How will recipient schools be selected?
The adopting private entity has the prerogative of identifying the
school of its choice, as well as the area and geographic location
where it wishes to place its support. In case the adopting private
entity has no particular school in mind, any of the three education
agencies will provide the adopting entity a list of priority schools
and their identified needs.
Where can a private entity obtain the certification/
endorsement so that it can avail of the tax incentives as
provided for under the Adopt-a-School Law?
The private entity should request an endorsement from the DepEd
Central Office in Pasig through the Adopt-a-School Secretariat. The
endorsement is approved by DepEd.
Who can help?
A private individual, group, organization, or institution can become
partners in education. There are, however, basic qualifications of
participants to the Program. A private entity that intends to
participate should have been in existence for at least a year, and have
a credible track record to be supported by a Certificate of
Registration with the Securities and Exchange Commission (SEC), or
with the Cooperative Development Authority (CDA).
Which schools need assistance?
Any government school whether elementary, secondary, post-
secondary, or tertiary, preferably located in any of the current poorest provinces or municipalities can avail of the donations under the
Program. Priority shall be given to schools located in the poorest
provinces as determined by the National Statistical Coordination
Board (NCSB); low income municipalities and other schools with
undernourished learners; provinces or municipalities with indigent
but high performing learners, schools with sever classroom shortage,
and schools with insufficient funds and/ or deficient supply of
textbooks and other instructional materials both for teachers and
learners.