Understanding the Charities, Societies, Waqf and Social Welfare Laws with Taxation of Non-Profit Organization (NPO)

The book offers a comprehensive overview of the legal frameworks governing social welfare and charitable organizations in Pakistan covering 50 laws. It dives into recent legal reforms and case studies that illustrate the challenges and opportunities for organizations working within this field. This book aims to serve as an essential resource for legal professionals, non-profit leaders, policymakers and anyone passionate about social welfare and reform in our society.

CONTENTS:
• The Societies Registration Act, 1860
• Sindh Charities Registration and Regulation Act, 2019
• Islamabad Capital Territory Charities Registration, Regulation and Facilitation Act, 2021
• Khyber Pakhtunkhwa Charities Act, 2019
• Balochistan Charities (Registration, Regulation and Facilitation) Act, 2019
• Punjab Charities Act 2018
• Punjab Charities (Appeal) Rules 2023
• Punjab Charities (Inspection and Audit) Rules 2023
• Punjab Charities (Registration) Rules 2023
• Khyber Pakhtunkhwa Charitable and Religious Trusts Act, 2014
• Voluntary Social Welfare Agencies (Registration and Control) Ordinance, 1961
• Voluntary Social Welfare Agencies (Registration and Control) Rules, 1962
• Companies Act, 2017 (Section 42)
• Religious Societies Act, 1880
• Associations with Charitable and Not for Profit Objects Regulations, 2018
• The Code of Civil Procedure, 1908 (S. 92 & 93)
• Charitable and Religious Trusts Act, 1920
• Charitable Endowments Act, 1890
• Charitable Funds (Regulation of Collections) Act, 1953
• Sindh Waqf Properties Act, 2020
• Sindh Waqf Properties Rules, 2020
• Islamabad Capital Territory Waqf Properties Act, 2020
• Balochistan Waqf Properties Act, 2020
• Punjab Waqf Properties Ordinance, 1979
• Punjab Waqf Properties (Accounts) Rules, 1982
• Punjab Waqf Properties (Administration) Rules, 2002
• Punjab Waqf Properties (Litigation) Rules, 1983
• Punjab Waqf Properties (Registration) Rules, 2020
• Khyber Pakhtunkhwa Waqf Properties Ordinance, 1979
• Khyber Pakhtunkhwa Waqf Properties (Registration) Rules 2020
• West Pakistan Waqf Properties (Litigation) Rules, I960
• West Pakistan Waqf Properties (Accounts) Rules, 1960
• West Pakistan Waqf Properties (Administration) Rules, 1960
• Auqaf (Federal Control) (Repeal) Ordinance, 1979
• Companies (Appointment of Trustees) Act, 1972
• Companies (Appointment of Trustees) Rules, 1973
• Pakistan Madrasah Education (Establishment and Affiliation of Model Dini Madaris) Board Ordinance, 2001
• Official Trustees Act, 1913
• Pakistan Red Crescent Society Act
• Mussalman Wakf Validating Act, 1913
• Mussalman Wakf Act, 1923
• Punjab Auqaf Organization (Appointment & Conditions of Service) Rules, 1994
• Khyber Pakhtunkhwa Evacuee Trust Properties (Management and Disposal) Act, 2014
• West Pakistan Auqaf Service Rules, 1962
• Khyber Pakhtunkhwa Auqaf Employees Pension Rules, 1987
• West Pakistan Auqaf Department (Khateebs and Imams) Service Rules, 1968
• Pakistan Bait-ul-Mal Act 1992
• Punjab Bait-ul-Mal Act, 1991
• Notification
• Taxation of Non-Profit Organization under the Income Tax Ordinance, 2001
a) Definition of NPO
b) 100% Tax Credit under Section 100C of the ITO
c) NPO falls within the definition of a Company in terms of Section (b) Sub Section (2) of Section 80 of the ITO
d) Withholding of Income Taxes on payments made by the Non-Profit Organization.
e) Approval as Non-Profit Organization from Commissioner Inland Revenue
f) The Rule 211 to 217 of the Income Tax Rules, 2002 are reproduced as under
g) Application for Approval for the purposes of clause (36) of section 2 of the Income Tax Ordinance, 2001
h) SCHEDULE, PARTICULARS
i) Decision on application.
j) Refusal to grant approval. 
k) Validity of the approval.
l) Finalization of applications.
m) Power to withdraw approval.
• Index