24 ARTICLE IX CULTURAL PROPERTY INCENTIVES PROGRAM SEC. 35. Tax Exemption on Donations. - All donations in any form to the Commission and its affiliated cultural agencies shall be exempt from the donor's tax and the same shall be considered as allowable deduction from the gross income in the computation of the income tax of the donor, in accordance with the provisions of the National Internal Revenue Code of 1997, as amended. SEC. 36. National Heritage Resource Assistance Program. - The Commission may provide financial assistance in the form of a grant to historic, archaeological, architecturaL artistic organizations for conservation or research on cultural property. No grant made pursuant to this Act shall be treated as taxable income. SEC. 37. Awards and Citations. - To encourage preservation of the national heritage, the Commission shall establish an annual conservation recognition program under which monetary prizes, awards and citations will be given by the President of the Philippines, upon the recommen<;!ation of the Commission, for special achievements and important contributions and services in the area of heritage preservation and conservation efforts. ARTICLE X CULTURAL EDUCATION SEC. 38. Incorporation of National Cultural Treasures and Important Cultural Property in the Basic Education System. - Within one (1) year from the effectivity of this Act, the Department of Education, in coordination with the Commission's Philippine Cultural Education ·Program, shall formulate the cultural heritage education programs both for local and overseas Filipinos to be incorporated into the formal, alternative and informal education, with emphasis on the protection, conservation and preservation of cultural heritage property.