2026-10-17
Legal Framework for NGOs in Pakistan
The general legal framework which impacts philanthropic organizations consists of more than 12 Federal legislations. These laws provide a macro-framework in terms of: 1. Registration 2. Recognition and 3. Fiscal / taxation regulation Laws governing NGOs that either explicitly require registration or implicitly confer recognition include: • The Societies Registration Act, 1860 • The Trusts Act (2020) • The Voluntary Social Welfare Agencies (Registration And Control Ordinance 1961) • The Companies Act, 2017 • The Religious Endowments Act, 1863 • The Charitable Endowments Act (Vi Of 1890) • The Mussalman Wakf Validating Act, 1913 • The Charitable and Religious Trusts Act, 1920 • The Mussalman Wakf Act, 1923 • The Cooperative Societies Act, 1925 • The Mussalman Validation Act, 1930 • The Local Government Ordinance, 2001 • Income Tax Ordinance 2001 NGOs can register under any of the laws mentioned above. However, the experience of PCP certification shows that most of the NGOs are registered under the following three laws. Theref