BIR Form 2322: What the Donee Institution Must Issue for Every Donation Received

BIR Form 2322, the Certificate of Donation, is the document a donee institution must issue to confirm it actually received a donation — stating the date received and a description of the cash or property involved. The form has two parts: a donee certification, completed and signed by the receiving organization, and a donor’s statement of values, completed separately by the donor. This guide focuses on the donee’s side — what an accredited non-stock, non-profit organization or NGO must complete, sign, and issue every time it receives a gift.

What BIR Form 2322 Is and Why It Exists #

BIR Form 2322 is the standardized certificate a donee institution issues to a donor as proof that a specific donation was actually received on a specific date. It was formalized under Revenue Memorandum Circular (RMC) No. 86-2014, issued December 5, 2014, which prescribed the form’s exact content pursuant to Section 8 of Revenue Regulations (RR) No. 13-98 — the regulation governing substantiation of donations claimed as deductions. Without this certificate, a donor has no BIR-recognized proof that a donation happened at all, regardless of how it was recorded internally.

RMC No. 86-2014 states its purpose directly:

“The information required in Section 8 of RR No. 13-98 shall be stated in a Certificate of Donation (BIR form 2322) following the format prescribed in Annex ‘A’ of this Circular.”

Section 8 of RR No. 13-98, in turn, requires that a donor claiming a donation as a deduction submit a Certificate of Donation indicating (i) actual receipt by the accredited non-stock, non-profit corporation or NGO and the date of receipt, and (ii) the amount of the donation if in cash, or the acquisition cost if in property. Form 2322 is simply the standardized vehicle for stating that information in one document both parties can rely on.

Who Must Issue It, and When #

Every accredited non-stock, non-profit corporation or NGO that receives a donation or gift must issue a Certificate of Donation to the donor, not just organizations that request one. This is not an optional courtesy extended to donors who ask — it is a documentation obligation the donee institution carries on every qualifying gift it accepts, because the certificate is the only BIR-recognized evidence that the transfer occurred. An organization that fails to issue Form 2322 leaves its donors unable to substantiate any deduction they intend to claim on that gift, which can discourage future giving even where the organization itself faces no direct penalty for the omission.

The obligation sits with the donee, not the donor, because only the donee can certify what it actually received and when. A donor cannot self-certify receipt on the other party’s behalf — the donee certification page must come from the organization that took possession of the cash or property.

Donee Certification vs. Donor’s Statement of Values #

BIR Form 2322 splits cleanly into two sections with two different signers, and confusing them is the most common mistake organizations make when completing it. The donee certification page belongs entirely to the receiving institution and covers what was received and when; the donor’s statement of values belongs to the giver and covers what the donated property cost or is worth on the donor’s own books. A donee should never complete the donor’s valuation section, and a donor cannot substitute their own statement for the donee’s certification.

For a related post covering donations of real property specifically, see the guide on documentary stamp tax on a deed of donation if the gift involves land or a building rather than cash.

Worked Example: A ₱500,000 Cash Donation #

A concrete example shows exactly where the donee’s obligation ends and the donor’s own paperwork begins on the same gift. Suppose Hope Bayanihan Foundation, an accredited non-stock, non-profit organization, receives a ₱500,000 cash donation on September 15, 2026, from ABC Manufacturing Corp., a corporate donor.

What Hope Bayanihan Foundation (the donee) must complete on Form 2322:

1. Institution details — its registered name, office address, and BIR registration number.
2. Date of receipt — September 15, 2026, the exact date the ₱500,000 was received into the foundation’s account.
3. Description of the donation — cash, ₱500,000, with any reference to the deposit or official receipt issued to ABC Manufacturing Corp.
4. Signature — an officer or representative authorized to sign on the foundation’s behalf, not just any staff member.

What ABC Manufacturing Corp. (the donor) must separately complete on the same form:

1. Its own statement confirming the ₱500,000 cash amount given (cash donations skip the acquisition-cost and net-book-value fields, which apply only to donated property).
2. Its authorized signature on the donor’s statement of values page.

ABC Manufacturing Corp. needs this completed, dual-signed certificate to substantiate the deduction it claims under NIRC Section 34(H) — the provision covered in detail in the site’s guide on donations to accredited NGOs and Section 34(H) deductibility. Without Hope Bayanihan Foundation’s donee certification, ABC Manufacturing Corp. has no document the BIR will accept as proof the ₱500,000 was ever received, and the deduction claim has nothing to stand on regardless of how accurate the corporation’s own books are.

Why the Donee’s Certificate Matters to the Donor’s Own Tax Position #

A donor cannot claim a Section 34(H) income tax deduction, whether capped at 10%/5% of taxable income or fully deductible for a PCNC-certified donee, without the donee’s signed Certificate of Donation in hand. The certificate is the substantiation document Section 8 of RR No. 13-98 requires before a donation deduction is allowed at all — it is a precondition to the deduction question, not a formality layered on top of it. A donor who cannot produce Form 2322 on audit risks having the entire donation deduction disallowed, independent of whether the donee institution otherwise qualifies for full or limited deductibility.

This is also distinct from the certificate that proves the donee’s own tax-exempt status. A donee institution’s underlying eligibility to receive deductible donations rests on its accreditation and, separately, its own income tax exemption — covered in the site’s guide on how nonprofit organizations renew their BIR Certificate of Tax Exemption under RMO No. 38-2019. Form 2322 does not establish that the donee is exempt or accredited; it only certifies that a specific donation, from a specific donor, was actually received on a specific date. Both documents typically need to exist together: the CTE establishes the donee is the kind of organization donations can qualify against, and Form 2322 proves the particular transaction the donor wants to deduct.

Summary #

BIR Form 2322 puts a discrete, recurring obligation on the donee institution: every time it receives a donation, it must complete the donee certification section — name, address, BIR registration number, date received, description of what was received, and an authorized signature — and provide it to the donor. The donor completes a separate statement of values on the same form, and for property donations must show acquisition cost and net book value with supporting documents such as a deed of sale. Because Section 8 of RR No. 13-98 makes this certificate the substantiation requirement for a Section 34(H) deduction, a donee that skips issuing Form 2322 leaves its donors unable to prove the gift ever happened for tax purposes, no matter how well the donation itself was recorded.