Pakistan has a very large non-profit sector, which operates autonomously and without any meaningful oversight by government agencies. This article is a critique of the existing legal and institutional framework for regulating non-governmental organisations in Pakistan. In most cases, registration comprises the first and last contact between an NGO and the regulator. Government agencies emerge as disinterested regulators and the emphasis clearly is on form, rather than substance. There is also disagreement on what is legitimate for the regulator to demand and for NGOs to provide.
