Text of the provision

Art. 1045. The lawful representatives of corporations, associations, institutions and entities qualified to acquire property may accept any inheritance left to the latter, but in order to repudiate it, the approval of the court shall be necessary.

(993a)

Civil Code of the Philippines, Republic Act No. 386, approved June 18, 1949, effective August 30, 1950. Reproduced in full; verified verbatim against the LawPhil and ChanRobles official-text renderings.

What this article means

The lawful representatives of corporations, associations and institutions may accept an inheritance; but to repudiate it they need court approval.

The asymmetry in this article is deliberate: accepting an inheritance is presumed beneficial to the corporation, association, institution, or entity, so its lawful representatives may do so on their own authority, but repudiating one gives up something of value and could prejudice the entity's own stakeholders, so the law inserts a check by requiring court approval before the representatives may decline it. Article 1046 applies a stricter version of the same logic to public official establishments, which need government approval for either decision, acceptance included.

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Note. The text of the provision above is reproduced in full from the official enactment (Republic Act No. 386), verified against the LawPhil and ChanRobles renderings. The annotation and commentary around it are the work of Vivas & Nobles Law Office and are general legal information, not legal advice. How a provision applies to a particular situation depends on facts that only a lawyer reviewing your case can assess.