Practice question
ArticleXIV Section4(3) expressly protects which categories of a qualifying non-stock, non-profit educational institution when used actually, directly and exclusively for educational purposes?
- Revenues and assets
- Only its institutional name
- Only assets, with all revenues categorically excluded
- Every private expense of its officers regardless of use
- Only foreign currency
Legal references
- 1987 Constitution: https://lawphil.net/consti/cons1987.html ArticlesIII Section1,VI Section29(3),XIV Section4(3).
- Tayam v. Recto, GR280898, April22 2026 ENBANC MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/27/70454 MAIN reasonable-classification ruling.
- CIR v. De La Salle University, GR196596/198841/198941, November9 2016 MAIN: https://lawphil.net/judjuris/juri2016/nov2016/gr_196596_2016.html MAIN distinction between exempt revenues and assets.
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