Are all religious universities non-profit?

Are all exclusive schools for the rich and the famous deserving of their tax-exempt status ? The current leadership in the lower House does not think so.  Be it resolved that religious institutions that are collecting high and even outrageously high tuition fees and miscellaneous fees be subjected to income tax and other forms of tax, duties, and other government levies. This is the proposition in the next raging debate in Congress, after the death penalty bill shall have been passed in the third and final reading. There is no need to amend the Constitution if the House of Representative intends to pursue this tax measure. The present provision of the fundamental law allows such measure to be given due course sans any constitutional revision.

Under Article XIV, Section 4, paragraph 3 of the Constitution, all revenues and assets of non-stock, non-profit educational institutions used actually, directly and exclusively for educational purposes shall be exempt from taxes and duties. In addition, under Article XIV, Section 2, paragraph 4, subject to conditions prescribed by law, all grants, endowments, donations or contributions used actually, directly and exclusively for educational purposes shall be exempt from tax. Under the Local Government Code, all lands, buildings and improvements actually, directly and exclusively used for religious, charitable and educational purposes shall be exempt from the payment of real estate tax. Those who claim that they are non-profit, let them have the burden of proof. Exemption should not be automatic, while the other taxpayers are already overtaxed and underpaid.

And so, it is not automatic that religious institutions are tax exempt. They have to prove to the BIR and the Bureau of Customs that they are truly non-profit, and that the income, endowment, donation as well as lands, buildings and improvements are actually used, directly used and exclusively used for educational purposes, not  for commercial and money-making ventures. For instance, if they operate a big canteen, is that for education? If they sell school supplies, is that not commercial? If they operate a big lodging house for their students where they charge high fees, is this not money-making? Do they still have the legal and moral right to claim income tax exemption? They should be ashamed of themselves.

While their employees, both  faculty, and non-teaching personnel, are being taxed to death and subjected to withholding tax to the extent of up to 33 percent, what rhyme or reason would justify the special treatment of these institutions, many of which are being run by religious high priests, who claim ex cathedra that they can run the government better? The other schools are not exempted from taxes, neither are the other lodging houses, canteens and school supplies stores. Is the playing field being fair? My five children were all graduates of the top religious institutions in Metro Manila. I paid more than a hundred thousand per semester or trimester. I even paid high fees for a dorm inside the campus. These incomes are never taxed while 35 percent of my income was withheld as taxes for more than 30 years. Am I living in a society that is just and humane? Or are Capitan Tiago and Padre Damaso still running my country?