Published on March 10, 2014
Not-for-Profit Organizations(NPOs ) NPOS ESTABLISHED FOR THE PROMOTION OF AN AMATEUR SPORTS DEVELOPMENT PURPOSES EDUCATIONAL, WELFARE RELIGIOUS, CHARITABLE HTTP://WWW.CB R.GOV.PK TAX EXEMPTION FROM DONATION TAX EXEMPTION FOR ALL ACTIVITIES THE COMMISSIONER ANY PERSON OTHER THAN AN INDIVIDUAL THE STATUS OF ARTIFICIAL LEGAL PERSON INCOME TAX ACT 2[(36
Growth Of Public Sector Capacity Responsiven ess Participation Accountability Sustainability
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 Companies Ordinance 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 (ICESCR) YES -2008 Freedom of Association and Protection of the Right to Organize Convention No International Convention on the Elimination of All Forms of Racial Discrimination (ICERD) Yes-1966 Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) Yes-1996 Optional Protocol to the Convention on the Elimination of Discrimination Against Women No SAARC convention on regional arrangements for the promotion of child welfare in South Asia YES 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) No 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 demands • 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 Government.
• 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 Consolidated Law
LegalFrameworkForNPOsInPakistan? TYPE A I-The Societies Registration Act, 1860http://www.ngosinfo.gov.pk/user/The%2 0Societies%20Registration%20Act,%201860.as p II-The Trusts Act, 1882 http://www.ngosinfo.gov.pk/user/TheTrustsAc t1882.doc III-The Voluntary Social Welfare Agencies (Registration and Control Ordinance), 1961 http://www.ngosinfo.gov.pk/user/voluntary_s ocial_welfare_agencie.asp IV-The Companies Ordinance, 1984http://www.secp.gov.pk/corporatelaws/p df/CompOrd1984(Nov2006).pdf TYPE B 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 TYPE C I-The Charitable and Religious Trusts Act, 1920 TYPE D I-The Income Tax Ordinance, 1979 II-The Income Tax Ordinance, 2001 TYPE E I-The Cooperative Societies Act, 1925 II-The Industrial Relations (Trade Unions) Ordinance, 1969 TYPE F I-The Registration Act, 1908 TYPE G 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 Labor department Director industries 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 Kashmir council Department of Industries Social Welfare Departments of the Province District Governments Deputy commissioner office City magistrate office Tahsildar Etc.
Success Matrix Of A Project •Advancement of • religion, knowledge, commerce, health and safety of the public &any other object beneficial to mankind •Government Effectiveness, Regulatory Quality, • Rule of Law •Political Stability and Absence of Violence •Control of Corruption •Voice and Accountability •Economic growth •Promoting civic participation, •Oversight state institutions in Pakistan, •Achieve good governance (Policy Advocacy and Government) Oversight, •Organizational Development and Targeted Trainings •To undertake advocacy and lobbying activities for the enactment and implementation of improved legislation. •To encourage greater coordination among civil society initiatives and individual efforts NPOs MENDATE GIVEN IN THEIR CHARTER/ MOA/ AOA PROJECT OBJECTIVES WORK SCOPE GIVEN UNDER REGISTRATION LAW DONORS OBJECTIVE (INTRNATIONAL SCOPE)
Articles/books • Ahmad, Mustafa Nazir & Malik, Nadeem. (2000, May). Citizens and Governance: Civil Society in the New Millennium. Commonwealth Foundation and South Asia Partnership-Pakistan. • Ahmad, Mustafa Nazir. (2001). Strengthening Civil Society.Annual Review South Asia Partnership-Pakistan . • Ali, Syed Mohammad. (2005, April 12). Revamping Support to Civil Society. Daily Times. • 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. Sage. • 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
Webbased references • 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 http://www.ngosinfo.gov.pk/user/main.asp • National Council of Social Welfare http://www.ncsw1.gov.pk • Other • 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