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BIR Form No. 2322 Certificate of Donation

The first page shall be filled up by the Donee and the second page shall be filled up by the Donor. The Donee shall assume the responsibility for the consecutive numbering of each Certificate of Donation and the numbered Certificate of Donation should be distributed within thirty (30) days from receipt of donation.

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2322
Revised: December 2014
Name of Institution / Organization
Address
BIR Registration No.
Dated:
No. ____________________

CERTIFICATE OF DONATION
(To be filled up by the Donee)
TO ALL WHOM IT MAY CONCERN:
THIS IS TO CERTIFY that _______________________________________________________,
(Name of Institution)
TIN _____________________, with address at _____________________________________________________
(Address of Institution)
did, on ____________________,_______, donate ( ) Cash
( ) Personal Property(ies),
( Date of Donation)
(
1.

) Real Property(ies) described as follows:
( ) Cash

( ) Check
Bank Name_________________ Check No.___________

P _______________

2. Personal Property(ies:)
Description

Condition (New/Used)

Quantity

3. Real Property(ies:)
3.a Land
Location

Area

TCT No.

Tax Declaration No.

3.b Improvements
Description

Location

Tax Declaration No.

Given this _______ day of ____________________, _______.

Signature

Name

Position / Title
TIN:
(Please see the reverse side hereof.)

VALUATION OF DONATION
FOR PURPOSES OF DEDUCTIBILITY FROM GROSS INCOME
(To be filled up by the Donor)
1. Personal Property(ies):
Description

Condition (New
/ Used)

Acquisition
Cost

Depreciation

Total Value of Personal Property(ies)

Net Book Value

P

2. Real Property(ies:)
2.a Land
Location

TCT No.

Acquisition Cost

2.b Improvements
Description

Location

Acquisition
Cost

Total Value of Improvement/s

TOTAL AGGREGATE VALUE OF DONATION

Depreciation

Net Book Value

P

P ____________________

_________________________
Signature
__________________________
Name
__________________________
Position/Title
__________________________
TIN

Instructions:
1. The first page shall be filled up by the Donee and the second page shall be filled up by the Donor.
2. Deductibility of Donation:
a. The amount to be deducted from the gross income shall be based on the Net Book Value of the said property as reflected
in the financial statements of the donor. Please attach certified true copy of Deed of Sale or Bill of Sale to the donor or a
certification under oath by the donor of the Net Book Value and acquisition cost. The values declared by the donor shall
still be subject to further confirmation by the Bureau as to its correctness and accuracy.
3. The Donee shall assume responsibility for the consecutive numbering of each Certificate of Donation, as follows:
For Regular Taxpayers: Dxxx-xxx-20xx Dxxx = RDO No.; xxx = number of Certificate; 20xx = year issued
Example:
D048-001-2014 (Donee belongs to RD No. 48 and Certificate is the first issued for CY 2014)
For Large Taxpayers:
LTS-xxx-20xx LTS = Large Taxpayers Service; xxx = number of Certificate; 20xx = year issued
Example:
LTS-012-2014 (Donee is a Large Taxpayer and Certificate is the twelfth issued for CY 2014)
4. Consecutively numbered certification of donation should be distributed within thirty (30) days from receipt of donation, as
follows:
(1)
Original Copy --- Donor
(2)
Duplicate Copy --- BIR
(3)
Triplicate Copy --- Donee
 
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