National Fund for Cultural Heritage Act, 1994

The National Fund for Cultural Heritage Act, 1994 creates a dedicated fund to support the conservation and preservation of Pakistan's archaeological, architectural, historical, and cultural heritage. Section 3 directs the Federal Government to establish the Fund, and Section 4 sets out its purposes in detail: providing financial and technical assistance for preserving heritage sites and monuments, acquiring or leasing cultural property, building cooperation between heritage organisations at home and abroad, supporting academic and scientific research on heritage topics, and publishing related materials.

Section 5 lists where the Fund's money comes from — grants from federal and provincial governments, aid from local and international agencies, private contributions, and income from property the Fund acquires or leases. Importantly, unused money does not lapse at the end of the financial year and stays available for future use.

Section 6 places overall management in a Board of Governors chaired by the Federal Minister for Culture (along with related portfolios), including the Secretary and a Joint Secretary of the Culture Ministry, a Finance Advisor, the Director General of the Federal Department of Archaeology and Museums, and ten private-sector experts in archaeology and heritage. Board members (other than ex-officio ones) serve three-year terms and can be reappointed; the Board can also set up an Executive Committee and regional offices as needed.

Section 7 exempts all donations and contributions to the Fund from income tax. Section 8 requires the Fund's accounts to be audited by the Auditor-General of Pakistan, with periodic reports to the Federal Government. Section 10 repealed the predecessor National Fund for Cultural Heritage Ordinance, 1994, replacing it with this Act.