Section 4.(1) The State recognizes the complementary roles of public and private
institutions in the educational system and shall exercise reasonable supervision and
regulation of all educational institutions.
(2) Educational institutions, other than those established by religious groups and
mission boards, shall be owned solely by citizens of the Philippines or corporations or
associations at least sixty per centum of the capital of which is owned by such citizens.
The Congress may, however, require increased Filipino equity participation in all
educational institutions.
The control and administration of educational institutions shall be vested in citizens of
the Philippines.
No educational institution shall be established exclusively for aliens and no group of
aliens shall comprise more than one-third of the enrollment in any school. The
provisions of this subsection shall not apply to schools established for foreign diplomatic
personnel and their dependents and, unless otherwise provided by law, for other foreign
temporary residents.
(3) 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. Upon the dissolution or cessation of the corporate existence of such
institutions, their assets shall be disposed of in the manner provided by law.
Proprietary educational institutions, including those cooperatively owned, may likewise
be entitled to such exemptions, subject to the limitations provided by law, including
restrictions on dividends and provisions for reinvestment.
(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.
Section 5. (1) the State shall take into account regional and sectoral needs and
conditions and shall encourage local planning in the development of educational
policies and programs.
(2) Academic freedom shall be enjoyed in all institutions of higher learning.
(3) Every citizen has a right to select a profession or course of study, subject to fair,
reasonable, and equitable admission and academic requirements.
(4) The State shall enhance the right of teachers to professional advancement. Nonteaching academic and non-academic personnel shall enjoy the protection of the State.
(5) The State shall assign the highest budgetary priority to education and ensure that
teaching will attract and retain its rightful share of the best available talents through
adequate remuneration and other means of job satisfaction and fulfillment.