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

CONTENTS:
1. The Societies Registration Act, 1860
2. Pakistan Bait-ul-Mal Act 1992
3. Punjab Bait-ul-Mal Act, 1991
4. Companies (Appointment of Trustees) Act, 1972
5. Companies (Appointment of Trustees) Rules, 1973
6. Pakistan Madrasah Education (Establishment and Affiliation of Model Dini Madaris) Board Ordinance, 2001
7. Official Trustees Act, 1913
8. Pakistan Red Crescent Society Act
9. Religious Societies Act, 1880
10. Voluntary Social Welfare Agencies (Registration and Control) Ordinance, 1961
11. Voluntary Social Welfare Agencies (Registration and Control) Rules, 1962
12. Companies Act, 2017 (Section 42)
13. Associations with Charitable and Not for Profit Objects Regulations, 2018
14. The Code of Civil Procedure, 1908 (S. 92 & 93)
15. Sindh Charities Registration and Regulation Act, 2019
16. Islamabad Capital Territory Charities Registration, Regulation and Facilitation Act, 2021
17. Khyber Pakhtunkhwa Charities Act, 2019
18. Balochistan Charities (Registration, Regulation and Facilitation) Act, 2019
19. Punjab Charities Act 2018
20. Punjab Charities (Appeal) Rules 2023
21. Punjab Charities (Inspection and Audit) Rules 2023
22. Punjab Charities (Registration) Rules 2023
23. Khyber Pakhtunkhwa Charitable and Religious Trusts Act, 2014
24. Charitable and Religious Trusts Act, 1920
25. Charitable Endowments Act, 1890
26. Charitable Funds (Regulation of Collections) Act, 1953
27. Sindh Waqf Properties Act, 2020
28. Sindh Waqf Properties Rules, 2020
29. Islamabad Capital Territory Waqf Properties Act, 2020
30. Balochistan Waqf Properties Act, 2020
31. Punjab Waqf Properties Ordinance, 1979
32. Punjab Waqf Properties (Accounts) Rules, 1982
33. Punjab Waqf Properties (Administration) Rules, 2002
34. Punjab Waqf Properties (Litigation) Rules, 1983
35. Punjab Waqf Properties (Registration) Rules, 2020
36. Khyber Pakhtunkhwa Waqf Properties Ordinance, 1979
37. Khyber Pakhtunkhwa Waqf Properties (Registration) Rules 2020
38. West Pakistan Waqf Properties (Litigation) Rules, I960
39. West Pakistan Waqf Properties (Accounts) Rules, 1960
40. West Pakistan Waqf Properties (Administration) Rules, 1960
41. Auqaf (Federal Control) (Repeal) Ordinance, 1979
42. Mussalman Wakf Validating Act, 1913
43. Mussalman Wakf Act, 1923
44. Notification
45. Punjab Auqaf Organization (Appointment & Conditions of Service) Rules, 1994
46. Khyber Pakhtunkhwa Evacuee Trust Properties (Management and Disposal) Act, 2014
47. West Pakistan Auqaf Service Rules, 1962
48. Khyber Pakhtunkhwa Auqaf Employees Pension Rules, 1987
49. West Pakistan Auqaf Department (Khateebs and Imams) Service Rules, 1968
50. 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.-
51. Index