Which institution requirement is NOT necessary for tax exemption on donations?

The requirement for tax exemption on donations typically focuses on the institutional characteristics that validate the organization's eligibility for such status. Contributing to community projects, while often a commendable aspect of an organization's operations, is not a prerequisite for tax exemption. The primary focus is on the organization’s structural and operational characteristics, such as being registered with a national body or maintaining a non-partisan status. Accreditation from bodies like the Philippine Council for Nonprofit Certification (PCNC) may enhance credibility but is not always necessary for tax exemption by itself. In contrast, direct engagement in community projects is an operational aspect and does not form a foundational requirement for the exemption status in the tax law framework. Therefore, it is this characteristic that does not align with the core requirements needed for tax exempt qualification.