Table of Contents
What Is the DepEd Adopt-A-School Program (ASP)?
Implemented based on the principles of volunteerism and multiple partnerships, the Adopt-A-School Program (ASP) of the Department of Education (DepEd) gives the private sector an opportunity to become dynamic and strong partners towards the noble goal of educating all Filipinos.
Under the Adopt-a-School Program, the adopting private entity which/who engages in providing assistance and services to the public schools shall be entitled to tax incentives of up to 150% arising from the total amount incurred in the donation made within the taxable year.
What Forms of Assistance Can Be Provided to Schools?
Infrastructure, classroom construction, rehabilitation or repair, furniture, toilet, and wash facilities, chairs, tables, blackboards, desks, etc.
Audio-visual educational materials such as e-books, educational films, e-libraries, and school supplies.
Computers, laptops, internet connectivity, electronic learning materials, TV set, projectors.
Health and Nutrition
School feeding programs, health care programs, medical-dental missions, deworming interventions, provision of vitamins, nutritional supplements, etc.
Reference and textbooks in different subjects, supplementary reading materials.
Training and Development
The training program, capacity building workshops for school heads and teachers, training for pupils/ students, field trips, etc.
Stipends, and other financial/material assistance.
Assistive Learning Devices for Students with Special Needs
Special chairs, tape recorders, specialized keyboards, peripheral devices, etc.
Who Can Be an Adopt-A-School Program (ASP) Partner?
Any private individual, group, organization or institution can become partners in education. There are, however, basic qualifications of participants to the Adopt-a-School Program.
A private entity that intends to participate should 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). The private entity should have been in existence for at least a year.
What Are the Benefits of Being an Adopt-A-School Program (ASP) Partner?
Active involvement in the Program can be mutually beneficial to both parties concerned. While DepEd gets its schools improved, the adopting private entity in return may obtain tax incentives, strengthened corporate image and goodwill within the school community.
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.
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).
For donations coming from overseas, what are the documents required to avail of duty-free entry of goods?
The documents required prior to the issuance of dutyfree certification by DepEd and the Department of Finance (DOF) are the following:
From the Donor
Bill of Lading, Air Waybill, Parcel Notice, other shipping documents, Commercial Invoice and Packing List.
From the Donee
Notarized Deed of Donation, Deed of Acceptance, and Memorandum of Agreement or Understanding.
PROCEDURES FOR PARTICIPATION IN THE ADOPT-A-SCHOOL PROGRAM
Who can help?
Any private individual, group, organization or institution can become partners in education.
How will the 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, a list of priority schools and their identified needs is available at the Adopt-a-School Program Secretariat.
The Adoption Procedures
The Adopt-a-School Secretariat shall facilitate the linkage between the adopting entity and the target school. It will provide the entity with different adoption packages and the list of prospective schools with their corresponding needs.
A Memorandum of Agreement (for donation with time frame) or Deed of Donation (for one-time donation) is executed between the Department of Education and the private entity. The Memorandum of Agreement (MOA) shall specify the terms and conditions of the adoption including the tasks and responsibilities of the private entity and the school.
The parties involved in the signing of the MOA shall be the adopting entity and the head of the school concerned. In cases where the adopting entity adopts multiple schools in a particular region/division, an MOA shall be facilitated between the adopting entity and the corresponding DepEd official. For a school located within a division, the Schools Division Superintendent will be the official signatory; for regional project coverage, the Regional Director; and for projects that are national in scope, the Secretary of Education.
The MOA will be subject to review and approval by the Adopt-a-School Secretariat. The Agreement shall last at least two years with the possibility of extension.
What assistance can be provided?
The program carries a menu of options called packages that the stakeholder can select from. Packages include the building of new school buildings, library, laboratory or computer room, staff development, nutrition program and the provision of learning kits and instructional materials. Another package carries an added option of coming-up with the viable self-styled packages on the part of the donor. This way, the school’s needs are met in accordance with the private sector’s capacity and thrusts.
Which schools need assistance?
Any government school, whether elementary, secondary, post-secondary or tertiary preferably located in any of the current poorest provinces/municipalities can avail of the donations under the Program. Priority shall be given to schools located in the poorest provinces, low-income municipalities and other schools with undernourished learners, poor but high performing learners, severe classroom shortage, insufficient budget or funds and/or deficient in the number of textbooks and instructional materials.
What are the benefits of adopting entities?
Deductions from the gross income of the amount of contribution/donation that was actually, directly and exclusively incurred for the program plus an additional amount equivalent to fifty percent of such donation exemption of the assistance made by the adopting entity from payment of donor’s tax.
DepEd Adopt-A-School Program (ASP) Memorandum of Agreement Template
DepEd Adopt-A-School Program (ASP) Deed of Donation and Deed of Acceptance Template
DepEd Adopt-A-School Program (ASP) Partners Identification Question List
- What is the nature of the business or organization?
- What are its priorities or causes it supports?
- What is the expertise of this business or organization that can support the required areas?
- Is it already a partner of other educational institutions?
- Are they already involved in any community or school activities?
- How do these potential partners interact with the community?
- Do they have previous or current issues within or outside the community?
- Who to approach?
- Is there anyone in charge of the organization’s communications? Or do you have a connection inside the organization?
- What are the capacities of the organization?
- Are they stable and financially healthy? Or are they now in some form of restructuring or recovering?
In identifying potential partners, it is important that you analyze the key actors or stakeholders that you intend to partner with. In analyzing the stakeholders, determine their influence, how they can contribute and find out if there are barriers for effective partnership, and provide the strategies or solutions so they can engage with DepEd.
Resource Gap Analysis Tool
DepEd Adopt-A-School Program (ASP) Sample Tax Incentive Computation
Donation of Worth Php 1,500,000.00
|DONATION||(Sec. 34H NRC)||RA 8525|
|SALES / REVENUE||20,000,000.00||20,000,000.00||20,000,000.00|
|LESS: OPERATING EXPENSES||17,000,000.00||17,000,000.00||17,000,000.00|
|LESS: OTHER EXPENSES|
|CONTRIBUTION (10% ONLY)||150,000.00|
|ADDITIONAL INCENTIVE UNDER RA 8525 (50%)||750,000.00|
|INCOME TAX DUE (CORPORATION) 30%||855,000.00||450,000.00||225,000.00|
|INCOME TAX DUE (INDIVIDUAL)||877,000.00||445,000.00||205,000.00|
DepEd Adopt-A-School Program (ASP) Sample Proposal Letter
- Introduce program/project/activity
- State rationale/ objectives
- State the number of participants, who are the participants, etc
In an effort to recognize the hard work and dedication to service of government employees,
DepEd Antipolo is holding the_______recognition program for outstanding employees on May 18, 2020, at Antipolo City. The event will gather 35 service awardees and about 200 DepEd officials and employees.
- Invite the partner
- Establish common ground for partnership
In this regard, we would like to invite your company as our partner in _. I believe both TeacherPH Inc. and DepEd share the same commitment to excellent work and service. Hence, working together in the said activity will be a good partnership opportunity for both of us.
- State the support you need from the partner (cash, in-kind donation, how much/many, when, etc)
- State the privileges/ mileages granted to the partner
It would be great if you could sponsor some prizes for the awardees – cash incentives or gift packs. In return, you will have the privilege of promoting your brand/s in the awarding ceremonies. As our partner, you are entitled to set up a booth in the event venue, have a special promotion segment in the program, and be published in DepEd’s website. We can also discuss other promotional benefits and mileages for your company that you wish to have.
- Give your contact details
- Thank the partner in advance
I hope you can consider this proposal. We would also love to hear about your company’s projects and how we can bring it to the schools and offices in DepEd Antipolo. Thank you very much.
Partnerships Strategic Framework of DepEd Powerpoint Presentation