What is one of the main benefits of the TRAIN Law for donors?

The main benefit of the Tax Reform for Acceleration and Inclusion (TRAIN) Law for donors is the simplification of tax reporting processes. This law was designed to streamline and improve the taxation framework in the Philippines, making it easier for individuals and organizations to comply with tax obligations. By simplifying reporting requirements, donors can navigate the tax system more efficiently, reducing the likelihood of mistakes and easing the burden of documentation. This better accessibility helps encourage charitable giving, as it alleviates some of the complexities that can discourage donors from making contributions.

In the context of the other options, while introductory tax rates and the reduction of donor's tax for large donations might sound like appealing benefits, they do not align with the primary focus of the TRAIN Law. Additionally, the extension of gift exemptions is a substantial change that may not necessarily fall under the core improvements aimed at simplifying tax processes. Hence, the correct answer highlights a crucial aspect of the TRAIN Law that directly benefits donors through ease of compliance.