Comprehensive survey report by the Agency for Cultural Affairs Religious Affairs Division on religious corporation systems and religious conditions in the Philippines, conducted from FY2023 to FY2024.
Key Points
1. Religious Overview of the Philippines
- Approximately 79% of population are Catholics (as of 2020)
- Protestant churches, Iglesia ni Cristo and other Christian denominations
- Muslims concentrated mainly in Mindanao region
- Constitutional principle of separation of church and state
2. Features of Religious Corporation System
- Supervision of religious corporations and associations by Securities and Exchange Commission (SEC)
- Requirements and procedures for obtaining religious corporation status
- Positioning as non-profit corporations
- Freedom of religious activities and legal protection
3. Tax Treatment
- Comprehensive tax benefits for religious organizations
- Tax exemption for worship facilities and religious activities
- Structure of donation deduction system
- Approach to taxation of profit-making activities
4. Historical Background and Contemporary Issues
- Religious influence from Spanish colonial period
- Establishment of religious freedom during American rule
- Development of religious policy after independence
- Interfaith dialogue and social roles
This survey provides valuable information as reference material for Japan's religious administration and for religious organizations, researchers, and stakeholders to understand comparative religious systems.