Practice question
A charitable institution devotes rent from a commercially leased building entirely to its charitable program. Does the destination of the rent alone establish the building's charitable-use real-property exemption? Assume no different statutory exemption.
Legal references
- RA 7160, Section 234; https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- Lung Center of the Philippines v. Quezon City, G.R. 144104, June 29, 2004, main decision; https://lawphil.net/judjuris/juri2004/jun2004/gr_144104_2004.html
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