Pakistan Centre for Philanthropy (PCP) is a non-profit organization registered on 27th December, 2001 with Securities and Exchange Commission of Pakistan (SECP) and licensed under section 42 of the Companies Ordinance 1984. Pakistan Centre for Philanthropy (PCP) is a designated Certification Agency by the Federal Board of Revenue (FBR), Government of Pakistan vide S.R.O. No. 1116(1)/2003 dated December 18, 2003. In accordance with the section 2(36) of Income Tax Ordinance, 2001, Non Profit Organisations working in Pakistan are required to seek approval of Commissioner Inland Revenue to be recognised as not for profit. After seeking approval of Commissioner Inland Revenue , NPOs can avail other tax benefits including tax credit and exemption as well. As part of the procedural requirement as envisaged and provided in rules 211(2)(g), 213 (2)(d), 217 (1) (b)(vii), 220(1)(b)(vi), 220 A (3) (d) and 220 A(7)(1)(b)(iv) of Income Tax Rules 2002 , PCP conducts performance evaluation of Non-Profit Organisations on behalf of FBR and certifies that NPOs meet with the desired requirements of certification standards (notified by FBR) in the areas of internal governance, financial management and programme delivery.