9.

Non-appropriation of public funds or property for the benefit of a church, sect or system of
religion.
— This constitutional limitation is intended to highlight the separation of religion and the State.
To support freedom of religion, the government should not favor any particular system of
religion by appropriating public funds or property in support thereof.

It should be noted, however, that compensation to priests, imams, or religious ministers working
with the military, penal institutions, orphanages, or leprosarium is not considered religious
appropriation.

Exemption from taxes of the revenues and assets of non-profit, non-stock educational institutions
including grants, endowments, donations, or contributions for educational purposes

The Constitution recognizes the necessity of education in state building by granting tax
exemption on revenues and assets of non-profit educational institutions. This exemption,
however, applies only on revenues and assets that are actually, directly, and exclusively devoted
for educational purposes.

Consistent with this constitutional recognition of education as a necessity, the NIRC also
exempts government educational institutions from income tax and subjects private educational
institutions to a minimal Income tax.

Concurrence of a majority of all members of Congress for the passage of a law granting tax
exemption

Tax exemption law counters against the lifeblood doctrine as it deprives the government of
revenues. Hence, the grant of tax exemption must proceed only upon a valid basis. As a safety
net, the Constitution requires the vote of the majority of all members of Congress in the grant of
tax exemption.

In the approval of an exemption law, an absolute majority or the majority of all members of
Congress, not a relative majority or quorum majority, is required. However, in the withdrawal of
tax exemption, only a relative majority is required.
10. Exemption from taxes of the revenues and assets of non-profit, non-sto educational
institutions

11. Concurrence of a majority of all members of Congress for the passage of law granting tax
exemption

12. Non-diversification of tax collections

13. Non-delegation of the power of taxation

14. Non-impairment of the jurisdiction of the Supreme Court to review t cases

15. The requirement that appropriations, revenue, or tariff bills sh originate exclusively in the
House of Representatives

16. The delegation of taxing power to local government units