Section 23Sec./Art. 23

Incentives for Private Sector Participation. -Partnership between government and the private sector catering to the diverse needs of learners with disabilities shall be encouraged. Any donation from the private sector in favor of the DepEd for the provision of the necessary educational assistance, facilities, materials, and other appropriate support and related services for learners with disabilities shall be entitled to the benefits and incentives provided under Section 5 of Republic Act No. 8525, otherwise known as the "Adopt-A-School Act of 1998", allowing for additional deduction from the gross income equivalent to fifty percent (50% of such expenses notwithstanding the provisions of existing laws to the contrary.

Valuation of assistance other than money shall be based on the acquisition cost of the property taking into consideration the depreciated value of the property in case said property has already been used. They may also be entitled to the benefits of the first paragraph of Section 6 of the said law.

The entitlement to such incentives shall be subject to the guidelines and minimum standards to be formulated by the DepEd.