In Pakistan, up until 2018, there were multiple laws and policies that either governed NPOs or explicitly or implicitly required some documentation. In June 2018, the country was placed on the grey list of the Financial Action Taskforce (FATF), which put an immense pressure on the government to ensure that Non-Profit organizations/charities are not used as a source for terrorist financing. To comply with recommendations issued by FATF, the Government of Pakistan, including all provincial governments and all legislatures, have overhauled the non-profit laws, rules, regulations and policies.
It is in the context of these changes that DRI has compiled this handbook to provide an overview of laws and policies applicable to NPO registration and operation in the country. The handbook covers both primary and secondary laws. It is, however, not an exhaustive or authoritative booklet. It aims to provide consolidated information on the legal framework applicable to NGOs. As many of these laws and policies are new, the way registration and regulatory bodies and officials are interpreting these is changing over the course of time, and it may take a while for some consistent precedents to develop.