The Polytechnic University of the Philippines (translated in Filipino as Poliktenikong Unibersidad ng Pilipinas and abbreviated as PUP) is a coeducational, research state university system in Philippines. It was founded on October 19, 1904, as the Manila Business School, then the city's business school. PUP is governed by Republic Act Number 8292 known as the Higher Education Modernization Act of 1997 and its implementing rules and regulations contained in the Commission on Higher Education's Memorandum Circular No. 4, series 1997. Through Proclamation No. 482, President Gloria Macapagal-Arroyo declared PUP as the National Comprehensive University in 2003, coinciding with the university's centennial.