Practice question
A qualifying non-stock, non-profit university receives commercial rental income and uses it entirely for education, with proof. Its leased asset remains commercially used. Explain the two constitutional use inquiries under DLSU MAIN and why the answer cannot rest solely on the institutional identity or income source.
Legal references
- CIR v. De La Salle University, GR196596/198841/198941, November9 2016 MAIN: https://lawphil.net/judjuris/juri2016/nov2016/gr_196596_2016.html MAIN revenue-and-asset distinction.
- 1987 Constitution: https://lawphil.net/consti/cons1987.html ArticleXIV Section4(3).
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