Download this Paper Open PDF in Browser

Philanthropy and Law in South Asia: Recent Developments in Bangladesh, India,
Nepal, Pakistan and Sri Lanka

96 Pages Posted: 8 May 2008  

Mark Sidel

University of Iowa

Date Written: December 2007


This report, edited by Mark Sidel and written by Sanjay Agarwal (India), Qadeer Baig (Pakistan), Noshir Dadrawala (India), Zafar Ismail (Pakistan), Thanuja Jayawardene (Sri Lanka), Sumaiya Khair (Bangladesh), Sapana Pradhan Malla (Nepal), Mark Sidel (US), Anil Kumar Sinha (Nepal), Priya Viswanath (India), Arittha Wikramanayake (Sri Lanka), and Iftekhar Zaman (Bangladesh), provides a comprehensive discussion and analysis of recent developments in state-nonprofit relations and the regulation of the nonprofit sector and philanthropy in five key countries of South Asia - Bangladesh, India, Nepal, Pakistan, and Sri Lanka.

The report covers the full range of government regulation of the nonprofit sector and philanthropy, including registration and incorporation, governance requirements, board, trustee and staff issues, tax treatment, regulation of foreign and domestic donations, regulation of special sectors and issues (such as microcredit organizations, foreign donations, and other topics), nonprofit self-regulation, and other areas. It serves as an update to Mark Sidel and Iftekhar Zaman (eds.), Philanthropy and Law in South Asia (Asia Pacific Philanthropy Consortium, 2004). This multi-year, multi-country research study has been generously supported by the Ford Foundation, Asia Foundation, Myer Foundation, Himalaya Foundation, and the University of Iowa, and sponsored by the Asia Pacific Philanthropy Consortium.

Keywords: philanthropy, nonprofit organizations, nonprofit law, South Asia, Bangladesh, India, Nepal, Pakistan, Sri Lanka, donations, societies, trusts, Societies Act, Trusts Act, microcredit, nonprofit taxation, nonprofit governance, private foundations

JEL Classification: L3, L30, L31, K33

Suggested Citation

Sidel, Mark, Philanthropy and Law in South Asia: Recent Developments in Bangladesh, India, Nepal, Pakistan and Sri Lanka (December 2007). U Iowa Legal Studies Research Paper No. 08-13. Available at SSRN: or

Mark Sidel (Contact Author)

University of Iowa ( email )

Melrose and Byington
Iowa City, IA 52242
United States

Paper statistics

Abstract Views