REVENUE MEMORANDUM CIRCULAR NO. 88-2007 issued on December 17, 2007 publishes the full text of Executive Order No. 671 dated October 22, 2007 entitled “Designating Appropriate Government Agencies to be the Accrediting Entities that will Certify and Accredit Charitable Organization as Donee-Institutions Relative to the Deductibility of Contributions or Gifts Received by Them, in Relation to Section 34 of the Tax Reform Act of 1997”.

         To determine the qualification of non-stock, non-profit corporations, nongovernmental organizations, associations, and foundations for accreditation as qualified donee-institutions, the following Departments are designated as Accrediting Entities:

1. Department of Social Welfare and Development – for charitable and/or social welfare organizations, foundations, and associations including but not limited to those engaged in youth, child, women, family, disabled persons, older persons, welfare, and development;
2. Department of Science and Technology – for organizations, associations, and foundations primarily engaged in research and other scientific activities;
3. Philippine Sports Commission – for organizations, foundations, and associations primarily engaged in sports development;
4. National Council for Culture and Arts – for organizations, foundations, and associations primarily engaged in cultural activities;
5. Commission on Higher Education – for organizations, foundations, and associations primarily engaged in educational activities.

       The Accrediting Entities shall comply with the standards and guidelines set by the Department of Finance relative to accreditation of non-stock, non-profit corporations/non-governmental organizations, as provided for in Revenue Regulations No. 13-98.