Educational institutions are established for educating people.
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 comprisemore than one-third of the enrollment in any school. The provisions of this subsection shall not apply toschools established for foreign diplomatic personnel and their dependents and, unless otherwiseprovided by law, for other foreign temporary residents.(3) All revenues and assets of non-stock, non-profit educational institutions used actually, directly, andexclusively for educational purposes shall be exempt from taxes and duties. Upon the dissolution orcessation of the corporate existence of such institutions, their assets shall be disposed of in the mannerprovided by law.Proprietary educational institutions, including those cooperatively owned, may likewise be entitled tosuch exemptions, subject to the limitations provided by law, including restrictions on dividends andprovisions for reinvestment.(4) Subject to conditions prescribed by law, all grants, endowments, donations, or contributions usedactually, 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 shallencourage 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, andequitable admission and academic requirements.(4) The State shall enhance the right of teachers to professional advancement. Non-teaching academicand 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 attractand retain its rightful share of the best available talents through adequate remuneration and othermeans of job satisfaction and fulfillment