Registration frame work for npo(not for profit) nudrat mufti
Not-for-Profit Organizations(NPOs )
OF AN AMATEUR
OTHER THAN AN
THE STATUS OF
INCOME TAX ACT
Growth Of Public Sector
YEAR HISTORICAL BACKGROUND
1980-1984 Recognizing the use of NGOs .
Promulgate Societies, Trust Act, Co-operative, Voluntary ,Control Ordinance of 1961 and the Joint Stock
Zia regime Mushroom growth of voluntary organizations
1994 Social Welfare Agencies (Registration and Regulation) Act, 1996 –unified, registration authority
1996 Prime Minister Mian Muhammad Nawaz Sharif proposed a bill to eliminate civic education
1998-99 Government launched a campaign against 2,500 NGOs
October 2002 The Freedom of Information Ordinance was promulgated. purpose was less to ensure a citizen’s right to know and
more to deflect pressure from international donors
2002-2009 Guideline For Accounting And Financial Reporting-the Institute Of Chartered Accountants Of Pakistan
Development Organizations, Private Voluntary Organizations, Civil Society Organizations, Non Governmental
Organizations, Non-Profit Organizations, Charities.
2011-2012 The National Commission for Human Rights Bill-2012.
draft regulation of Foreign Contribution Bill 2012purpose of the Draft Law is to regulate and prohibit acceptance
and utilization of foreign contribution for any activities detrimental to national interest.
Key International Agreements Ratification Year
International Covenant on Civil and Political Rights (ICCPR NO
Optional Protocol to ICCPR (ICCPR-OP1) NO
International Covenant on Economic, Social, and Cultural Rights
Freedom of Association and Protection of the Right to Organize
Convention No International Convention on the Elimination of All
Forms of Racial Discrimination (ICERD)
Convention on the Elimination of All Forms of Discrimination Against
Optional Protocol to the Convention on the Elimination of
Discrimination Against Women
SAARC convention on regional arrangements for the promotion of
child welfare in South Asia
Convention on the Rights of the Child (CRC) Yes-1990
International Convention on the Protection of the Rights of All
Migrant Workers and Members of their Families (ICRMW)
Convention on the Rights of Persons with Disabilities (CRPD) No
Major Challenges Faced
Pakistani NPOs faces distinct challenges due to inadequate resources,poverty,inadequate
legal environment ,weak implementation, economic and political instability and a
deteriorating security situation in the region. Other challenges are
• Outdated, unclear and inadequate laws.
• Available laws are restricted in scope and do not provide a framework in which NPOs
could perform their role in an effective manner.
• A vast range of conventional social sector areas
• No research-based advocacy for reforming (modernizing/revolutionizing)and/or
consolidating (or unifying) relevant laws, policies, notifications and regulations
• Absence of NPOs participation in the policy making and decision-making processes
• No forums or enforcement mechanisms to convey citizens’ as well as NPOs’ voice and
• No institutions for registration, redress for grievance, track outlines etc.
• Non existence of public dialogue around the legislative framework, related to NPOs and
challenges being faced in improving the performance of NPOs in a sustainable manner
• Absence of women’s full participation in internal governance of NPOs
• the absence of a code of conduct for partnership between donors, NGOs and
• Which kind of organizations can be registered under the law?
• Who would be the registration authority?
• Which kind of mandate/objectives can be registered under the law?
• Which document is considered as evidence of registration?
• How the process of tax exemption takes place?
• What is the internal governance of registered organizations and how it is administered?
• What is the importance of the memorandum of association or articles of association?
• What policies of registration or organization are required and how they operate?
• What is the point of registration if registration authorities cannot act as watchdog bodies over
NPOs/NGOs and ensure that they are functioning according to their stated objectives and
through legal means
I-The Societies Registration Act,
II-The Trusts Act, 1882
III-The Voluntary Social Welfare Agencies
(Registration and Control Ordinance), 1961
IV-The Companies Ordinance,
I-Religious Endowment Act, 1863
II-The Charitable Endowments Act, 1890
III-The Mussalman Wakf Validating Act, 1913
IV-The Mussalman Wakf Act, 1923
V-The Mussalman Wakf Validating Act, 1930
I-The Charitable and Religious Trusts Act, 1920
I-The Income Tax Ordinance, 1979
II-The Income Tax Ordinance, 2001
I-The Cooperative Societies Act, 1925
II-The Industrial Relations (Trade Unions) Ordinance, 1969
I-The Registration Act, 1908
I-The Charitable Funds (Registration of Collection) Act, 1953
II-Minimum Wages Ordinance, 1961
III-Employees’ Social Security Ordinance, 1965
IV-The West Pakistan Industrial and Commercial Employment (Standing
Orders) Ordinance, 1968
V-The West Pakistan Shops and Establishments Ordinance, 1969
VI-Employees’ Old Age Benefits Act, 1976
National, RegionalAnd ProvincialDepartments
Industries and mineral development department
Securities and exchange commission (SECP)
Commissioner income tax
Federal Board Of Revenue(FBR)
Foreign NPOs: MOU with Economic Affairs Division (EAD)
Cabinet Division Ministry of Social Welfare
Provincial Social Welfare Departments
Department of Industries
Social Welfare Departments of the Province
Deputy commissioner office
City magistrate office
Success Matrix Of A Project
• religion, knowledge,
commerce, health and safety of
the public &any other object
beneficial to mankind
•Government Effectiveness, Regulatory
• Rule of Law
•Political Stability and Absence of
•Control of Corruption
•Voice and Accountability
•Promoting civic participation,
•Oversight state institutions in Pakistan,
•Achieve good governance (Policy
Advocacy and Government) Oversight,
•Organizational Development and Targeted
•To undertake advocacy and lobbying
activities for the enactment and
implementation of improved legislation.
•To encourage greater coordination
among civil society initiatives and
GIVEN IN THEIR
• Ahmad, Mustafa Nazir & Malik, Nadeem. (2000, May). Citizens and Governance: Civil
Society in the New Millennium. Commonwealth Foundation and South Asia
• Ahmad, Mustafa Nazir. (2001). Strengthening Civil Society.Annual Review South Asia
• Ali, Syed Mohammad. (2005, April 12). Revamping Support to Civil Society. Daily
• Babar, Farhatullah. (2004, April 26). People’s Right to Know. Dawn.
• Barber, Benjamin R. (1995). Jihad vs. McWorld. Time Books.
• Bayart, J-F. (1986). Civil Society in Africa . Political Domination in Africa. Cambridge:
Cambridge University Press.
• Chandoke, Neera. (1995). State and Civil Society: Explorations in Political Theory.
• Dajani, Dr. Munther. (1997). The Concept of Civil Society. Polict Analysis.
• Directory of Intermediary NGOs in Pakistan. (2000). Pakistan: NGO Resource Center.
• Fatton, R. Jr. (1995, September). Africa in the Age of Democratization: The Civic
Limitations of Civil Society. African Studies Review
• Government of Pakistan Central Board of Revenue http://www.cbr.gov.pk
• Government of Pakistan Ministry of Law, Justice & Human Rights http://www.pakistan.gov.pk/law-division
• Government of Pakistan Ministry of Social Welfare and Special Education, NGO Electronic Database
• National Council of Social Welfare http://www.ncsw1.gov.pk
• Aga Khan Foundation http://www.akdn.org/agency/akf.html
• The Asia Foundation http://www.asiafoundation.org/Locations/pakistan.html
• Asian Development Bank – Pakistan http://www.adb.org/Pakistan/default.asp
• NCL-Pakistan (NGO’s Computer Literacy Shelter Welfare RWP) http://www.geocities.com/nclpakistan/?20073
• Net-NGO.com, Guide to NGOs in Pakistan http://www.net-ngo.com
• Pakistan Development Gateway http://pdg.org.pk/national/Hrd.asp
• Pakistan Virtual Library Cultural Associations and NGOs http://www.southasianist.info/pakistan/culassoc.html
• Social Policy and Development Centre http://www.spdc-pak.com