privileges, advantages or accommodations to individuals with disabilities, unless the entity can demonstrate that making such modification would fundamentally alter the nature of the goods, facilities, services, privileges, advantages, or accommodations; 3). Failure to take steps as may be necessary to ensure that no individual with disability is excluded, denied services, segregated or otherwise treated differently than other individuals because of the absence of auxiliary aids and services, unless the entity can demonstrate that taking such steps would fundamentally alter the nature of the good, service, facility, privilege or would result in undue burden; 4). a failure to remove architectural barriers, and communication barriers that are structural in nature, in existing facilities, where such removal is readily achievable; and 5). where an entity can demonstrate that the removal of a barrier under clause (4) is not readily achievable, a failure to make such goods, services, facilities, privileges, advantages, or accommodations available through alternative methods if such methods are readily achievable. SECTION 37. Use of Government Recreational or Sports Centers Free of Charge Recreational or sports centers owned or operated by the Governent shall be used, free of charge, by marginalized disabled persons during their social, sports or recreation activities. SECTION 38. Implementing Rules and Regulations The Department of Public Works and Highway shall formulate the rules and regulations necessary to implement the provisions of this Chapter. TITLE FOUR FINAL PROVISIONS SECTION 39. Housing Program The National Government shall take into consideration in its national shelter programs the special housing requirement of disabled persons. SECTION 40. Role of National Agencies and Local Government Units Local government units shall promote the establishment of organizations of disabled persons in their respective territorial jurisdictions. National agencies and local government units may enter into joint ventures with organizations or associations of disabled persons to explore livelihood opportunities and other undertaking that shall enhance the health, physical fitness and the economic and social well-being of disabled persons. SECTION 41. Support From Non-government Organizations Nongovernment organizations or private volunteer organizations dedicated to the purpose of promoting and enhancing the welfare of disabled persons shall, as they, are hereby encouraged, become partners of the Government in the implementation of vocational rehabilitation measures and other related programs and projects. Accordingly, their participation in the implementation of said measures, program and projects is to be extended all possible support by the Government. The Government shall sponsor a volunteer service program which shall harness the involvement of private individual in the provision of assistance to disabled persons. SECTION 42. Tax Incentives (a) Any donation, bequest, subsidy or financial aid which may be made to government agencies engaged in the rehabilitation of disabled persons and organizations of disabled persons shall be exempt form the donor’s tax subject to the provisions of Section 94 of the National Internal Revenue Code (NIRC), as amended and shall be allowed as deduction from the donor’s gross income for purposes of computing the taxable income subject to the provisions of Section 29 (h) of the Code. (b). Donations from foreign countries shall be exempt from taxes and duties on importation subject to the provisions of Section 105 of the Tariff and Customs Code of the Philippines, as amended, Section 103 of the NIRC, as amended and other relevant laws and international agreements. (c). Local manufacturing of technical aids and appliances used by disabled persons shall be considered as a preferred area of investment subject to the provisions of Executive Order No. 226 otherwise known as the Omnibus Investments Code of 1987’• and, as such, shall enjoy the rights, privileges and incentives as provided in said Code such as, but not limited, to the following: 1). repatriation of investments; 2). remittance of earnings; 3). remittance of payments on foreign contracts; 4). freedom from expropriations; 5). freedom from requisition of investment; 6). income tax holiday;