Navigating Society Registration Law in Pakistan: Insights and FAQs
Disclaimer: The information provided here is for general guidance only and should not be considered as legal advice. For property and real estate legal advice and consulting, please contact City Laws Associates.
Purpose of Forming a Society in Pakistan:
– A society may be registered for charitable assistance, promotion of science, literature, fine arts, useful knowledge diffusion, political education, foundation or maintenance of libraries, public museums, natural history collections, and more.
Eligibility to Form a Society:
– “Any seven or more persons associated for any literary, scientific, or charitable purpose” can form a society by subscribing their names to a memorandum of association filed with the Registrar of Joint Stock Companies.
Dissolution of a Society:
– A society can be dissolved by its members, the Registrar, the Government, or the Court.
Signing Authority of a Registered Society:
– Documents filed with the Registrar must be signed by the President/Chairman, Secretary, or an authorized person from the governing body.
Disqualification for Society Membership:
– Disqualification includes being an undischarged insolvent, convicted of offences related to society management, or any offence involving moral turpitude.
Quorum Requirement for Society Meetings:
– The quorum is the minimum number of members required for a valid meeting, as specified in the organization’s bye-laws.
Considerations for Proposing a Society Name:
– The proposed name should avoid connections with the government, similarity to existing registered societies, and implications of obscenity or indecency.
Amendments to Rules, Regulations, and Memorandum:
– Registered societies can make amendments by submitting applications with the approval of the Registrar as per the bye-laws.
Appointment of Foreigners as Executive Committee Members:
– While there is no legal bar, foreign nationals are generally discouraged from being appointed as committee members.
Books of Accounts for Societies:
– Maintain cash books, bank books, voucher files, ledgers, and receipt books for proper financial record-keeping.
Tax Exemption for Registered NGOs/NPOs:
– Registration under the Societies Registration Act, 1860 does not automatically grant tax exemption. Organizations must meet certain requirements and apply to the Commissioner of Income Tax for exemption.