One of the emerging research areas in the strategic Orientation is how to transfer different Orientations from the commercial sector to the non-profit sector. Therefore, the objective of this study is to determine the mediating effect of Learning Orientation on the Market Orientation, Social Entrepreneurial Orientation, and Organizational Performance in the non-profit sector. The data from more than 300 employees of the non-profit organizations was collected through snowball sampling method from different parts of Pakistan and was analyzed using Smart PLS software to perform Structural Equation Modeling. The findings indicate that acquiring strategic resources is also relevant for non-profit sector, but these resources are useless if they can be easily imitated. Therefore, an organization should develop such capabilities to make resources imperfectly imitable. Research also shows that Market Orientation and Social Entrepreneurial Orientation are key strategic resources, but in the presence of Learning Orientation, an organization can exploit these resources more effectively. The study also discusses practical implications, limitations, and future directions.