72 autonomous region may seek and receive local or foreign donations for educational purposes. Donors to public or private universities, colleges, and schools may deduct the amount of the donation from their taxable income due to the Regional Government. SEC. 20. Scholarship Programs. – The Regional Government shall provide scholarships to qualified poor but deserving students in all levels of education. To this end, the Regional Government shall devote, at least, fifteen percent (15%) of its regular budget for education to support scholarships and shall endeavor to augment the funds for scholarships from other sources of revenue, public or private. The Regional Government shall administer the scholarship programs of the Commission on Higher Education and the Technical Education and Skills Development Authority scholarship programs, both local and foreign within the region. The administrative and other details of this transfer of authority to administer the scholarship programs shall be done within six (6) months from the approval of this Organic Act. SEC. 21. Financial Assistance for Disadvantaged, Deserving Students. – The Regional Government shall provide financial assistance to disadvantaged but deserving students from any funds including those provided by the central government or national government for that purpose. Funds for Education SEC. 22. Release of Education Funds. – Educational funds for the Regional Government allocated by the central government or national government in the General Appropriations Act shall be released directly to the treasurer of the Regional Government. Physical Education and Sports Development SEC. 23. Physical Education and Sports Development. – The regional educational subsystem shall develop and maintain an integrated and comprehensive physical education program. It shall develop healthy, disciplined, creative, innovative, and productive individuals, and promote the spirit of sportsmanship, cooperation, teamwork, goodwill, and understanding.