Practice question
A charity owns two parcels: one actually, directly and exclusively used as its charitable clinic, the other leased solely for ordinary commercial storage. It claims Article VI, Section 28(3) automatically exempts all its land because of its charitable identity. Which answer is correct?
- Identity alone exempts both parcels under the clause
- The constitutional property exemption depends on the actual, direct and exclusive qualifying use, not ownership alone
- Only the owner's preferred description matters
- Every charitable clinic is necessarily taxable under the clause
- The clause exempts all taxes on all charity transactions
Legal references
- 1987 Constitution, Article III Sections 1 and 20, Article VI Sections 24 and 28, Article X Section 5: https://lawphil.net/consti/cons1987.html
- Planters Products v. Fertiphil, GR166006, March14 2008, main decision: https://lawphil.net/judjuris/juri2008/mar2008/gr_166006_2008.html
- CIR v. Algue, GR L-28896, February 17 1988, main decision: https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html
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