Pakistan is considered among those countries where majority of people do Charity. Many people do this just to get blessings of Allah. There are numbers of Trusts, NGOs, Welfare communities and societies who are doing this holy job and serving as a BRIDGE between Donors and Victims. Such kind of small as well as large organizations are working in almost every area of Pakistan

Non-profit organisation is an organisation that is established in Pakistan for educational, charitable, welfare or development purposes. It is established with the express declaration that its assets and income will be consumed to achieve its objectives and no portion thereof shall be distributed, paid or transferred directly or indirectly by way of dividend, bonus, and profit or by any other means to its Board of Directors, organisers or any member of its general body.

Some requirements of NGOs are:

1- At least 8 to 10 members of trust/trustees. If you are registering Society then you need 25 members.
2- You also need a land or money which you want to donate for the trust. Land is more preferable for the registration of Trust/Society
3- An office with rent agreement/ownership papers of that land.
4- Memorandum of Trust
5- Article/Objective of trust.
6- CNIC of all members
7- Affidavit from all members.

These are the things which you require for the registration. You need a lawyer to develop appropriate Memorandum and Article of Association. After completing these thing an application is submitted to the Registrar of Companies along with the file containing above mentioned documents. After submission of file, Registrar of Companies will visit your office and meet all the members. A copy of documents should be sent to ISPR(Inter Services Public Relations) or Your local Police Station for the verification.
After receiving report from ISPR or Local Police, Registrar who previously visited your office will write a letter of clearness to the Executive District Officer / Joint Stock Officer.
After the completion of whole process you will get your Certificate of Trust under Societies Registration Act 1860 or Trusts Act 1882.

This is not to say that a non-profit organisation cannot make profit. Sure it can, but such profit (or surplus) should be ploughed back to further the mission of the organisation and not be distributed in any way amongst its members, directors, staff etc.

The income of Non Profit organisation or NGOs are exempted from income tax, as per income tax ordinance 2001.


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