The Constitution provides "charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, and non-profit cemeteries and all lands, buildings, and improvements actually, directly and exclusively used for religious, charitable or educational purposes shall be exempt from taxation." This provision exempts charitable institutions and religious institutions from what kind of taxes? Choose the best answer. Explain. (2006 BAR)

(A) from all kinds of taxes, i.e., income, VAT, customs duties, local taxes and real property tax
(B) from income tax only
(C) from value-added tax only
(D) from real property tax only
(E) from capital gains tax only