Each Licensee shall establish a foundation for the restoration of cultural heritage as one of the requirements under the Provisional License approved and issued by PAGCOR.

The Licensee shall fund the Foundation by setting aside 2% of its monthly total gross gaming revenue generated from non-junket tables. Its operation shall be governed by the Implementing Rules and Guidelines (IRG) for Foundations for the Restoration of Cultural Heritage Version 6.0.

The Foundation is geared towards supporting the government's nation-building efforts primarily in the following areas: (1) Cultural Heritage, (2) Education, and (3) Environment & Health.

IMPLEMENTING RULES AND GUIDELINES FOR FOUNDATIONS FOR THE RESTORATION OF CULTURAL HERITAGE