Article 176. Donations. - Donations to agencies and organizations engaged in programs and services for disabled children shall be deductible in accordance with the provision of Presidential Decree No. 507. Article 177. Petition for Commitment. - Where a child appears to be mentally retarded, physically handicapped, emotionally disturbed, or mentally ill, and needs institutional care but his parents or guardians are opposed thereto, the Department of Social Welfare, or any duly licensed child placement agency or individual shall have the authority to file a petition for commitment of the said child to any reputable institution providing care, training and rehabilitation for disabled children. The parents or guardian of the child may file a similar petition in case no immediate placement can be arranged for the disabled child when the welfare and interest of the child is at stake. Article 178. Venue. - The petition for commitment of a disabled child shall be filed with the Juvenile and Domestic Relations Court, if any, or with the Court of First Instance of the province or City Court where the parent or guardian resides or where the child is found. Article 179. Contents of Petition. - The petition for commitment must state so far as known to the petitioner: 1. The facts showing that the child appears to be mentally retarded, physically handicapped, emotionally disturbed or mentally ill and needs institutional care; 2. The Fact that the parents or guardians or any duly licensed disabled child placement agency, as the case may be, has opposed the commitment of such child; 3. The name of the parents and their residence, if known or if the child has no parents or parent living, the names and residence of the guardian, if any; and 4. The name of the institution where the child is to be committed. The petition shall be verified and shall be sufficient if based upon the information and belief of the petitioner. Article 180. Order of Hearing. - If the petition filed is sufficient in form and substance, the court, by an order reciting the purpose of the petition, shall fix the date for the hearing thereof, and a copy of such order shall be served on the child alleged to be mentally retarded, or physically handicapped, or emotionally disturbed, or mentally ill, and on the person having charge of him or any of his relatives residing in the province or city as the judge may deem proper. The court shall furthermore order the sheriff to produce, if possible, the alleged disabled child on the date of the hearing. Article 181. Hearing and Judgment. - Upon satisfactory proof that the institutional care of the child is for him or the public welfare and that his parents, or guardian or relatives are unable for any reason to take proper care of him, the Court shall order his commitment to the proper institution for disabled children. Article 182. Disposition of Property or Money. - The Court, in its order of commitment, shall make proper provisions for the custody of property or money belonging to the committed child.