1 organizations, including private entities which shall provide the appropriate 2 services, materials, and delivery support services for the promotion of the ALS 3 education program in the barangays, shall be exempt from the donor's tax and 4 the same shall be considered as an allowable deduction from the gross income in 5 the computation of the income tax o f the donor in accordance with the 6 provisions o f the National Internal Revenue Code o f 1997, as amended. 7 SEC. 9. A llo catio n fro m th e D e p a rtm e n t o f Education - The DepEd 8 shall allocate an appropriate amount from its regular budget to support the ALS 9 education program under this Act. 10 SEC. 10. Im p le m e n tin g Rules a n d Regulations. - Within ninety (90) 11 days upon the approval o f this Act, the DepEd shall, in consultation with the 12 various stakeholders, formulate the rules and regulations necessary for the 13 proper implementation o f this Act. 14 SEC. 11. S e p a ra b ility Clause. - I f any part, section or provision o f this 15 Act is declared invalid or unconstitutional, the other parts thereof, not affected 16 thereby shall remain in full force and effect. 17 SEC. 12. Repealing Clause. - All laws, acts, presidential decrees, 18 executive orders, administrative orders, rules and regulations, or parts thereof, 19 inconsistent with or contrary to the provisions of this Act are hereby amended, 20 modified or repealed accordingly. 21 22 SEC. 13. E ffe c tiv ity - This Act shall take effect fifteen (15) days after its publication in at least two (2) newspapers of general circulation. Approved,