About this document

Lung Center Tax Exemption Case Summary by Jay Kent Roiles is a document available to read on EtoBox.

The Lung Center of the Philippines filed a claim for exemption from real property taxes on the grounds that it is a charitable institution. The Supreme Court ruled that (1) the Lung Center qualifies as a charitable institution under the Constitution since it was organized for the welfare of Filipinos, and does not lose this status by accepting paying patients, as long as money is used for charitable purposes. However, (2) portions of its real property that are leased to private entities are not exempt from

Author

Jay Kent Roiles

Language

EN