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BIR Form 2322 Cert of Don - FG Calderon High School

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BIR Form No.

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:


FELIPE G. CALDERON INTEGRATED SCHOOL (HIGH SCHOOL)
THIS IS TO CERTIFY that _______________________________________________________,
(Name of Institution)
TIN _____________________,
863 958 026 with address at _____________________________________________________
Hermosa St. Gagalangin Tondo Manila
(Address of Institution)
did, on ____________________,_______, donate ( ) Cash ( ) Personal Property(ies),
( Date of Donation)
( ) Real Property(ies) described as follows:

1. ( ) Cash ( ) Check P _______________


Bank Name_________________ Check No.___________

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):
Condition Acquisition
Description Depreciation Net Book Value
(New / Used) Cost

Total Value of Personal Property(ies) P

2. Real Property(ies:)

2.a Land
Location TCT No. Acquisition Cost

2.b Improvements
Acquisition
Description Location Depreciation Net Book Value
Cost

Total Value of Improvement/s P

TOTAL AGGREGATE VALUE OF DONATION 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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