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RMC No. 83-2026: Circularizing Executive Order No. 117 (S. 2026): Streamlining the Accreditation System for Donee Institutions and Designating the Department of Social Welfare and Development as the Sole Accrediting Entity for Social Welfare and Development Agencies, Amending Executive Order No. 720 (S. 2008)

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Summary

RMC No. 83-2026 circularizes Executive Order No. 117 (S. 2026), which streamlines donee institution accreditation and designates the DSWD as the sole accrediting entity for Social Welfare and Development Agencies (SWDA), amending Executive Order No. 720 (S. 2008).

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Key points

  1. DSWD documents recognized. The DSWD Certificate of Registration and Certificate of Accreditation issued to SWDAs, as applicable, are deemed sufficient and recognized by the BIR.
  2. Purpose of recognition. The BIR relies on them in granting donee-institution status for Sections 34(H) and 101(A) of the National Internal Revenue Code, as amended.

Who is affected

  • Social Welfare and Development Agencies (SWDA)

Deadlines and effectivity

  • Issued July 22, 2026

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.