The Legal Structure Governing Philanthropy in the Philippines

Abstract

Nongovernment organizations (NGOs) in the Philippines can be classified into several categories, depending on their goals. Some support government programs; others advocate for alternatives to government programs. A third group—philanthropic organizations—provide services that the government cannot provide sufficiently or at all. This study focuses on organizations in the third group and the impact of government interventions on them. The legal structure governing NGOs is described, and its effect on philanthropic organizations is analyzed. Factors that compelled the government to adopt laws and regulations affecting philanthropic organizations are discussed. Past and present trends in corporate philanthropy are briefly discussed. Findings indicate that existing laws and regulations have resulted in a social and administrative environment that encourages the private sector to be active in social welfare work. Incentives range from tax breaks to autonomy in governance and a significant role in public policy formulation.