This article provides general legal information under Philippine law. It is not a substitute for advice from your counsel on the facts of your specific deal.

1) The Core Legal Tension

Donating land to a barangay (a government unit) is generally lawful. Donating it for the construction or exclusive use of a religious chapel raises constitutional and statutory issues because:

The 1987 Constitution mandates separation of Church and State and non-establishment of religion.
Public resources (including government-owned land) may not be devoted to sectarian ends or used to favor one religion over others.
At the same time, the Constitution protects the free exercise of religion and allows benevolent accommodation (government may accommodate religion on a neutral basis if it does not endorse a faith).

The result: a bare donation to a barangay is fine; a donation conditioned on building and owning a chapel for a specific religion is legally risky and may be void, voidable, or unenforceable in whole or in part.

2) Who Can Receive and Accept the Donation?

Barangays are public corporations with capacity to acquire and own real property.
Acceptance of real property by a barangay must be authorized by the Sangguniang Barangay (often via resolution) and, depending on local practice, concurred in or noted by the city/municipal sanggunian or the mayor (check your LGU’s administrative code or issuances).
The Deed of Donation for immovables must be in a public instrument, identifying the property and any conditions, and accepted in the same or a separate instrument (with due notice to the donor if acceptance is separate).

3) Civil Code Requirements (Donations of Immovable Property)

Form: Public instrument describing the land and the charges/conditions.
Capacity: The barangay (donee) must be capable of owning and administering real property for public use; donor must have capacity to dispose (e.g., if conjugal/community property, obtain spousal consent).
Acceptance: Express acceptance by the donee’s authorized representative (typically the Punong Barangay) pursuant to a sanggunian resolution.
Conditions: Suspensive/resolutory conditions or modes (e.g., “for community center use”) are allowed if they are lawful and not contrary to morals, good customs, public policy, or the Constitution.
Reversion/Right of Re-entry: Commonly included if the condition is breached.

4) Constitutional Guardrails You Must Respect

Non-Establishment & Public Purpose
- Government property should be used for secular, public purposes. A barangay owning land devoted exclusively to the worship of a particular church can be attacked as sectarian use of public property, even if no public funds are spent on construction.
Benevolent Neutrality (Accommodation)
- Limited accommodations of religion are possible if neutral and open to all faiths and do not endorse or aid a particular religion.
- Examples more likely to pass scrutiny: multi-faith prayer rooms in public buildings; short-term, content-neutral permits for religious events in public plazas; equal-access policies.
No Public Funding for Sectarian Purposes
- Even if land title sits with the barangay, barangay funds, labor, or materials for a sectarian facility (e.g., building or maintaining a chapel for one denomination) are constitutionally suspect.

5) Practical Structuring: What Works—and What Doesn’t

A) High-Risk (Typically Not Allowed)

Donation to the barangay with a condition: “Land shall be used to build and maintain a chapel of [specific religion], owned by the barangay.”
- Problem: Government ownership and maintenance of a sectarian house of worship looks like endorsement and support of a religion using public resources.

B) Moderate-Risk (Requires Very Careful Drafting and Actual Practice)

Donation to the barangay with an expressly secular, public purpose (e.g., “community center,” “barangay multi-purpose hall”), and a neutral, written access policy that allows all denominations to request use under equal terms and prohibits exclusive dedication.
- Still risky if, in reality, the facility is functionally a chapel of one church. Actual implementation must match the secular, inclusive design.
Donation to the barangay followed by a long-term, non-exclusive, content-neutral permit scheme that religious organizations (among other civic groups) can use.
- Must ensure no exclusive control by one religious group; fees and terms should be uniform and viewpoint neutral.

C) Lower-Risk (Often Recommended)

Donate directly to a religious entity (e.g., corporation sole or religious non-stock corporation) instead of the barangay.
- The religious entity then handles zoning, building, and maintenance.
- Consider site planning to address neighbors’ concerns (traffic, noise) and secure all permits.
Grant a private real right (e.g., usufruct, right of way, or long-term lease at market or nominal rent, if lawful) to the religious entity, with the land remaining privately owned by the donor (or by a private foundation).
- Keeps government out of owning or funding a sectarian structure, while still facilitating the religious use.
Donate to the barangay but only for non-sectarian, public use (e.g., park), and the religious entity independently acquires a separate site.
- Eliminates establishment-clause concerns on the barangay’s side.

6) Tax and Fee Considerations (Donor’s Perspective)

Donations to the Government are typically exempt from donor’s tax if the donation is for exclusive public purposes.
- A donation for a sectarian chapel use is unlikely to qualify as a “public purpose,” risking donor’s tax exposure.
Donations to religious organizations may be exempt/deductible depending on the organization’s tax-exempt status and any accreditation requirements for deductibility. Confirm: (i) donee’s organizational form, (ii) non-profit status, (iii) no inurement, and (iv) any accreditation in force at the time of donation.
Transfer and registration fees: Donations to LGUs often enjoy local fee reductions/waivers, but these are LGU-specific; verify with the assessor/treasurer. For donations to private religious entities, regular fees apply.

7) Zoning, Permits, and Land Use

Regardless of who owns the land:

Zoning/Locational Clearance: Check the city/municipal Comprehensive Land Use Plan (CLUP) and zoning ordinance—houses of worship may be allowed as of right, conditionally permitted, or disallowed in certain zones.
Building Permit and Ancillary Permits: Structural, electrical, sanitary/plumbing, and Fire Code clearances.
Environmental Compliance: Traffic management, noise mitigation, drainage; larger compounds may trigger EIS/IEE thresholds depending on scale.
Heritage/Protected Areas: If within heritage or protected zones, secure special clearances.
Indigenous Peoples’ Rights (IPRA): If within ancestral domain or impacting ICC/IP rights, obtain FPIC before land disposition or development.
Subdivision/HOA Rules: If inside a subdivision, check deed restrictions and require HOA/ARC approval where applicable.

8) Land Title and Documentation Checklist

Due Diligence on Title
- TCT/OCT, latest tax declaration, tax clearances, survey plan.
- Check liens/encumbrances; confirm that the land is alienable and disposable if previously public land.
- Verify right of way/access and utility easements.
Authority of the Parties
- Barangay: Sanggunian resolution authorizing acceptance and signatory.
- Donor: If conjugal/community property, secure spousal consent; if a corporation, board approval and secretary’s certificate.
Deed of Donation
- Property description (technical).
- Clear, lawful purpose clause.
- Acceptance clause.
- Reversion clause for breach of lawful conditions (avoid unlawful conditions).
- No warranty or limited warranty language, as appropriate.
Registration
- Present to the Registry of Deeds with required documentary taxes/fees or applicable exemptions.
- Issuance of new TCT in the barangay’s name (if donee is the barangay) or in the religious entity’s name (if direct donation).

9) Model Clauses (Illustrative Only)

A) Barangay Donation for a Secular, Public Facility (Safer)

Purpose. The Donee shall use the Property solely as a Barangay Community Center and Public Open Space for secular, public purposes, including civic assemblies, cultural and educational activities, health and disaster-response staging, and similar activities serving the general public. Neutral Access. The Donee shall adopt and publish viewpoint-neutral, equal-access guidelines under which civic, cultural, educational, and religious groups may apply to use indoor areas on equal terms, provided that (i) no exclusive or permanent dedication to any group occurs; (ii) all costs of specific events are borne by the requesting group; and (iii) no public funds are used to support sectarian worship. No Sectarian Ownership/Control. The Facility shall remain publicly owned and controlled; signage and use shall not imply endorsement of any religion. Reversion. If the Property is used primarily for sectarian worship or is transferred to a sectarian organization, title shall automatically revert to the Donor upon the latter’s written notice, subject to due process.

B) Direct Donation to a Religious Entity (Often Best)

Donee. [Name of religious corporation sole or non-stock religious corporation], organized under Philippine law, with SEC Registration No. [●]. Purpose. Construction and operation of a house of worship and ancillary facilities. Compliance. Donee shall obtain all zoning and building permits, and operate in compliance with noise/traffic/peace-and-order rules. Reversion. If the Property ceases to be used for the stated purpose for [X] consecutive years, title reverts to the Donor upon written notice and appropriate registrable instruments.

C) Private Usufruct to Religious Entity (When Donor Retains Title)

Grant. The Owner grants to the Usufructuary a usufruct over the Property for [X] years, renewable by mutual agreement, for the construction and operation of a house of worship and related facilities. Improvements. Improvements belong to the Usufructuary during the term; upon expiry, improvements [revert to Owner / may be removed by Usufructuary]. Public Order/Compliance. The Usufructuary shall secure all permits and comply with ordinances. Early Termination. Material breach, unlawful use, or public nuisance allows termination after cure periods.

10) Governance Safeguards If the Barangay Is Involved at All

Adopt a written, neutral use policy (first-come, first-served; uniform fees; no exclusivity).
Prohibit public funding (cash, labor, or materials) for any sectarian facility; require groups to bear their own event costs.
Avoid permanent religious symbolism on public property (no sectarian signage suggesting endorsement).
Document everything: sanggunian resolutions, acceptance, policies, and permits. Actual practice must match the paperwork.

11) Litigation and Compliance Risk Map

High risk of constitutional challenge if a barangay owns or builds a chapel for one denomination.
Medium risk if the barangay owns a “community center” that is, in effect, used primarily for one church (facts and optics matter).
Low risk when the religious entity owns or holds the real right and bears the costs, while government’s role is limited to ordinary regulatory approvals.

12) Step-by-Step Decision Guide

Is your objective a dedicated chapel for a specific faith?
- Yes: Donate directly to the religious entity or grant a private usufruct/lease. Do not donate to the barangay for that purpose.
- No: Proceed to (2).
Do you want a public facility with occasional religious use on equal terms?
- Yes: Donate to the barangay with a secular purpose clause and neutral access policy, and bar public funding of sectarian activities.
- No: Reassess; anything that makes the barangay the owner of a sectarian chapel is legally vulnerable.
Check taxes, permits, and title; finalize the deed and register.

13) Key Takeaways

Donating land to a barangay for a religious chapel is legally problematic and likely to invite constitutional challenges.
The cleanest path for a chapel is donation (or private real right) directly to the religious organization, not to the barangay.
If the barangay must be the donee, keep the purpose secular, ensure neutral access, and avoid public funding—and make sure practice matches paper.
Always align tax planning, zoning, and registration with the chosen structure before signing.

Final note

Because facts and local ordinances vary, have counsel review your deed, sanggunian resolutions, zoning status, and tax posture before execution and registration.