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 1–3 of 3 articles for “charitable institution”

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Feb 13, 2017 taxation income-tax non-profit-hospital bir nirc supreme-court

When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling

The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.

Sep 23, 2005 free patent land sale property law agrarian reform supreme court philippines

Voiding Land Sales: The Five-Year Restriction on Free Patents in the Philippines

Learn how the Supreme Court ruled on the five-year ban on selling free patent lands, and what it means for landowners and buyers.

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.