Section 21Sec./Art. 21

Tax Incentives. -Any donation, contribution, or grant, in cash or services, whether local or foreign, which may be made by individuals and organizations, including private entities which shall provide the appropriate services, materials, and delivery support services for the promotion of the ALS program, shall be exempt from the donor's tax and the cost of which shall be considered as an allowable deduction from the gross income in the computation of the income tax of the donor in accordance with the provisions of the National Internal Revenue Code of 1997, as amended.