Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

Showing 25–32 of 32 articles for “non-profit”

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Nov 28, 2008 advertising law self-regulation administrative law adboard prohibition forum shopping

Advertising Standards: Voluntary Self-Regulation vs Legal Authority

Supreme Court clarifies that the Advertising Board of the Philippines' clearance system is voluntary self-regulation, not government authority.

Aug 17, 2006 corporation code quorum nonstock corporations corporate law supreme court philippines

Quorum in Nonstock Corporations: Counting Only Living Voting Members

Supreme Court ruling on quorum in nonstock corporations—dead members excluded, only living voting members count.

Jul 11, 2006 civil-law ciac construction-arbitration indispensable-party real-party-in-interest jurisdiction

Real Party-in-Interest and CIAC Jurisdiction in Construction Disputes

The Supreme Court clarifies indispensable parties and CIAC jurisdiction in construction arbitration, using the Heritage Park case as a guide.

Jun 29, 2004 real property tax charitable institution tax exemption lung center local government code constitutional law

Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines

The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.

Apr 4, 2003 civil procedure due process pre-trial coslap appeal supreme court

The Perils of Second Pre-Trials: Safeguarding Due Process in Philippine Courts

Philippine Supreme Court clarifies that a second pre-trial without proper notice violates due process, and explains the proper appeal route for COSLAP decisions.

Mar 30, 2000 value-added tax vat trade or business profit motive bir taxation

VAT on Services: When "Trade or Business" Does Not Require Profit Motive

Philippine Supreme Court clarifies that VAT applies to services rendered for a fee even without profit motive. Learn the rules.

May 5, 1999 franchise tax local government taxation local government code meralco tax exemption philippine tax law

Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions

The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.

Oct 14, 1998 tax-law income-tax non-profit ymca tax-exemption nirc

Supreme Court Rules on Taxability of Rental Income of Non-Profit Organizations

Philippine Supreme Court clarifies when rental income of non-profit organizations like YMCA is taxable under the NIRC.