Section 15Sec./Art. 15

Incentives for Private Sector Participation. - Partnership between the government and the private sector catering to the diverse needs of children below five (5) years of age shall be encouraged. Any donation from the private sector in favor of public CDCs for the provision of the necessary educational assistance, facilities, materials, and other appropriate support and related services for children below five (5) years of age shall be entitled to the benefits and incentives provided under Section 5 of Republic Act No, 8525 or the "Adopt-a-School Act of 1998", allowing an additional deduction from the gross income equivalent to fifty percent (50%) of such expenses. Valuation of assistance other than money shall be based on the acquisition cost of the property has already been used.

They may also be entitled to the benefits of the firsth paragraph of Section 6 of Republic Act No. 8525.