1.

The Young Men’s Christian Association of Manila v CIR (298 SCRA 83)

Facts:
Petitioner is an association derived from YMCA of New York City for the purpose of
assistance and cooperation of the latter’s foreign department. Petitioner acquired real property
located at Calle Concepcion, Ermita, and constructed thereon a building. The building was used
in accordance to petitioner’s purposes, namely to develop the Christian character and
usefulness of its members, to improve the spiritual, intellectual, social, and physical condition of
young men, and to acquire, hold, mortgage, and dispose of the necessary lands, buildings and
personal property for the use of said corporation exclusively for religious, charitable, and
educational purposes, and not for investment or profit.

Issue:
Is the building and grounds of petitioner subject to tax exemption?

Held:
Yes. In order for real property to be exempt from taxation, it must be devoted
exclusively for religious, charitable, or educational purposes. However, there is no provision that
such institution must be devoted exclusively to only one of the purposes. It may be a
combination of two or more of such purposes, and may still be exempt from taxation. Petitioner
in this case is an institution having all three purposes, and the building and grounds are used
exclusively for those purposes.