In the Islamic Republic of Pakistan there are numbers of laws
for registration of non-profit organisations as given
below
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The Voluntary Social Welfare Agencies
(Registration and
Control)
Ordinance,
1961
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(download)
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The Voluntary Social Welfare Agencies
(Registration and Control) Rules,
1962)
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(download)
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The Trusts Act 1882
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(download)
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Guidelines for Citizen Community
Boards
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(download)
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Societies Registration Act
1860
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(download)
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The Trust Act, 1882
A public charitable trust is a trust which is created for the
benefit of society generally or for certain sections of
society. The said Act extends to the whole of
Pakistan but nothing contained in the Act affects the rules of
Muslim law as to waqf. A waqf under Muslim law is generally
made with a pious, charitable or religious purpose. As a Trust
property vests in Trustees, but waqf property vests in Almighty
Allah. A trust may be created for any lawful purpose like
advancement of religion, advancement of knowledge, advancement
of health and safety of public, advancement of any other
beneficial to making etc. The purpose of a trust is lawful
unless it is forbidden by law, or is of such a nature that, if
permitted, it would defeat the provisions of any law, or is
fraudulent, or involves or implies injury to the person or
property of another, or the Court regards it as immoral or
opposed to public policy. According to the Trust Act, 1882, no
trust in relation to immovable property is valid unless
declared by a non-testamentary instrument in writing signed by
the author of the trust or the trustee and registered, or by
the will of the author of the trust or of the trustee and Trust
in relation to movable property is valid unless declared as
aforesaid, or unless the ownership of the property is
transferred to the trustee. A Trust may be established by a
deed of settlement and rules there-under under the Trusts Act,
1882.
Company not for profit under Companies Ordinance,
1984
Associations not for profit are formed under section 42 of the
Companies Ordinance, 1984 the said ordinance envisages two
types of associations established for non-profit basis. An
Association not for profit is an organization formed for the
purpose of serving public or for mutual benefit other than
pursuit of benefits. According to Section 42 of the Companies
Ordinance, 1984 the main objects of the Association are for
promoting commerce, art, science, religion, sports, social
services, charity or any other useful object, and applies or
intends to apply its profits, if any, or other income in
promoting its objects. The Association shall on registration
enjoy all the privileges of a limited company and be subject to
all its obligations, except those of using the words Limited,
Private Limited or Guarantee Limited. To get registered an
Association for non-profit purposes first is to obtain license
under Section 42 of the Ordinance from Securities &
Exchange Commission of Pakistan and thereafter to register the
Association as a company. The association is generally a
guarantee limited company having no share
capital.
Trade Organisations Ordinance, 2007
The said ordinance extends to whole of Pakistan for the
registration and regulation of trade organisations. No trade
organisation shall be registered under the Ordinance or such
other law unless it holds a license granted by the Federal
Government authorizing it to be so registered. A trade
organistaion holding a license shall be registered under the
ordinance as a company with limited liability.
The Co-operative Societies Act, 1925
This Society is a form of organisation where persons join
together voluntarily on a basis of equality of a common
economic need.
Non-profit Public Benefit Organisations (Governance and
Support) Act 2003
The said Act extends to the whole of Pakistan to provide for
governance and support of non-profit public benefit
organisations. Whereas non-profit public benefit organisations
engaged in diverse fields, including social welfare,
development, research, rights awareness and advocacy, are
making significant contributions to the social and physical
capital of the country, it is desirable that an enabling
legislative framework be provided that promotes transparency
and strengthens the capacity of such organisations while
respecting the right of free association in the furtherance of
lawful. The Act defines “Public Benefit Organisation” includes
a society, agency or any other association of persons, natural
or juristic, not controlled by any government, by whatever name
described that is nonprofit, voluntary and is set up for one or
more public benefit purposes and includes local branches of
foreign organisations but excludes such foreign organisations
operating in Pakistan to whose charter Government of Pakistan
is a signatory or where a protocol exists between the
Government of Pakistan and an organization. According to
section 28 of the said ActThe Voluntary Social Welfare Agencies
(Registration and Control) Ordinance, 1961 (XLVI of 1961) is
repealed.
The Societies Registration Act, 1860
Societies or NPO’s which are registered under The Societies
Registration Act, 1860 are for the promotion of literature,
science or the fine arts or for the diffusion of useful
knowledge, the diffusion of political education or for
charitable purposes. Any seven or more persons associated for
any literary, scientific, charitable purpose, the diffusion of
useful knowledge, the foundation or maintenance of libraries or
reading rooms for general use, public museums, galleries of
paintings or works of art, collections of natural history,
mechanical and philosophical inventions, instruments or
designs, management, overseeing, monitoring and providing
supervisory cover to local institutions such as primary
schools, middle schools, high schools, dispensaries, basic
health units and rural centres and other health institution,
population welfare facilities, water supply and sanitation
faculties may form themselves into a society under the Act
subscribing their names to a memorandum of association filing
the same with the Registrar of Societies.
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