Legal registration as a nonprofit and eligibility for particular tax treatment are related but separate questions.
Section 2(36)
The Income Tax Ordinance contains a statutory definition of a non-profit organization in section 2(36). Whether an organisation falls within the tax framework must be assessed separately from the legal form used for registration.
Section 100C
Section 100C contains a tax-credit regime for specified charitable and nonprofit persons and incomes, subject to statutory conditions. The conditions should be checked against the current consolidated Ordinance and the organisation’s actual compliance record.
Use the latest law
FBR currently publishes the Income Tax Ordinance as amended up to 30 June 2026. Tax rules can change through Finance Acts and SROs, so historic summaries should not be treated as the current law.
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Official references
General information only. It is not legal advice for a specific organisation or matter. Laws, policies, forms and regulator procedures can change; the current official position should be checked before action is taken.