THE CHARITABLE ENDOWMENTS ACT, 1890 

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ARRANGEMENT OF SECTIONS  

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SECTIONS 

1. Title, extent and commencement. 

2. Definition. 

3. Appointment and incorporation of treasurer of Charitable Endowments.  

3A. Definition of “appropriate Government”, etc. 

4. Orders vesting property in treasurer.  

5. Schemes for administration of property vested in the treasurer.  

6. Mode of applying for vesting orders and schemes.  

7. [Omitted.]. 

8. Bare trusteeship of treasurer. 

9. Annual publication of list of properties vested in treasurer.  

10. Limitation of functions and powers of treasurer.  

11. Provision for continuance of office of treasurer in certain contingencies.  

12. Transfer of property from one treasurer to another.  

13. Power to make rules. 

14. Indemnity to Government and treasurer. 

15. Saving with respect to Advocate General and Official Trustee.  

16. [Omitted.].  

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THE CHARITABLE ENDOWMENTS ACT, 1890 

ACT NO. 6 OF 18901 

[7th March, 1890.] 
An Act to provide for the vesting and administration of property held in trust for charitable 

purposes. 

WHEREAS it is expedient to provide for the vesting and administration of property held in trust for 

charitable purposes; It is hereby enacted as follows: –– 

1. Title, extent and commencement. ––(1) This Act may be called the Charitable Endowments 

Act, 1890. 

(2)  It extends to the whole of India, 2***, 3***; and 
(3)  It shall come into force on the first day of October, 1890. 

2.  Definition.  ––In  this  Act  “charitable  purpose”  includes  relief  of  the  poor,  education,  medical 
relief and the advancement of any other object of general public utility, but does not include a purpose 
which relates exclusively to religious teaching or worship. 

3.  Appointment  and  incorporation  of  treasurer  of  Charitable  Endowments.  ––4[(1)  The 
Central  Government  may  appoint  an  officer  of  the  Government  by  the  name  of  his  office  to  be 
treasurer  of  Charitable  Endowments  for  India,  and  the  Government  of  any  State  may  appoint  an 
officer of the Government by the name of his office to be treasurer of Charitable Endowments for the 
State.] 

(2)  Such  treasurer  shall,  for  the  purposes  of  taking,  holding  and  transferring  movable  or 
immovable property under the authority of this Act, be a corporation sole by the name of the treasurer 
of Charitable Endowments for 5[India or, as the case may be, the State], and, as such treasurer, shall 
have perpetual succession and a corporate seal, and may sue and be sued in his corporate name. 

6[3A. Definition of “appropriate Government”, etc. ––In the subsequent provisions of this Act 
“the appropriate Government” means, as respects a charitable endowment, the objects of which do not 
extend  beyond  a  single  State  and  are  not  objects  to  which  the  executive  authority  of  the  Central 
Government extends, the Government of the State, and as respects any other charitable endowment 
the Central Government.] 

4. Orders vesting property in treasurer. ––(1) Where any property is held or is to be applied in 
trust for charitable purpose, the 7[appropriate Government], if it thinks fit, may, on application made 
to 
as  hereinafter  mentioned, 

the  other  provisions  of 

subject 

this 

and 

section,                                  

1. This Act has been declared to be in force in the Sonthal Parganas by the Sonthal Parganas Settlement Regulation, 1872 (3 
of  1872),  section  3:  in  the  Khondmals  District  by  the  Khondmals  Laws  Regulation,  1936  (4  of  1936),  section  3  and 
Schedule; and in the Angul District by the Angul Laws Regulation, 1936 (5 of 1936), section 3 and Schedule. It has also 
been extended to Berar by the Berar Laws Act, 1941 (4 of 1941). 

This Act has been amended in its application to Bengal by the Bengal Wakf Act, 1934 (Ben. Act 13 of 1934);  
This Act shall not apply to any wakf to which the Wakf Act, 1954 (29 of 1954) applies,  
The Act has been extended to and brought into force in Dadra and Nagar Haveli by Reg. 6 of 1963, s. 2 and the First 
Schedule  (w.e.f.  1-7-1965):  Goa,  Daman  and  Diu  by  Reg.  11  of  1963,  s.  3  and  the  Schedule  (w.e.f.  1-2-1965)  and 
Lakshadweep by Reg. 8 of 1965, s. 3 and Schedule (w.e.f. 1-10-1967) and to Pondichedrry by Reg. 7 of 1963, s. 3 and 
the First schedule (w.e.f. 1-10-1963). The Act has been ceased to be in force in the State of Madras by Madras Act 22 of 
1959 (when notified). 
The Act has been amended in Mysore by Mysore Act 19 of 1973. 

2.  The  words  “except  the  State  of  Jammu  and  Kashmir”  omitted  by  Act  34  of  2019,  s.  95  and  the  Fifth  Schedule                       

(w.e.f. 31-10- 2019). 

3. The words “inclusive of British Baluchistan” omitted by the A.O. 1948. 
4. Subs. by the A.O. 1937, for Sub-section (1). 
5. Subs., ibid., for “the territories subject to the L.G.”  
6. Ins., ibid.  
7. Subs. ibid., for “L.G.” 

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order, by 1notification in the Official Gazette, that the property be vested in the treasurer of Charitable 
Endowments  on  such  terms  as  to  the  application  of  the  property  or  the  income  thereof  as  may  be 
agreed on between the 2[appropriate Government] and the person or persons making the application, 
and the property shall thereupon so vest accordingly. 

(2) When any property has vested under this section in a treasurer of Charitable Endowments, he is 

entitled to all documents of title relating thereto. 

3* 

* 

* 

* 

* 

(4) An order under this section vesting property in a treasurer of Charitable Endowments shall not 
require or be deemed to require him to administer the property, or impose or be deemed to impose 
upon him the duty of a trustee with respect to the administration thereof. 

5. Schemes for administration of property vested in the treasurer. ––(1) On application made 
as hereinafter mentioned, and with the concurrence of the person or persons making the application, 
the 2[appropriate  Government]  if  it  thinks  fit,  may  settle  a  scheme  for  the  administration  of  any 
property  which  has  been  or  is  to  be  vested  in  the  treasurer  of  Charitable  Endowments,  and  may  in 
such scheme appoint, by name or office, a person or persons, not being or including such treasurer, 
toad minister the property. 

(2)  On  application  made  as  hereinafter  mentioned,  and  with  the  concurrence  of  the  person  or 
persons  making  the  application,  the 2[appropriate  Government]  may,  if  it  thinks  fit,  modify  any 
scheme settled under this section or substitute another scheme in its stead. 

(3)  A  scheme  settled,  modified  or  substituted  under  this  section  shall,  subject  to  the  other 
provisions  of  this  section  come  into  operation  on  a  day  to  be  appointed  by  the 2[appropriate 
Government]  in  this  behalf,  and  shall  remain  in  force  so  long  as  the  property  to  which  it  relates 
continues  to  be  vested  in  the  treasurer  of  Charitable  Endowments  or  until  it  has  been  modified  or 
another such scheme has been substituted in its stead. 

(4) Such a scheme, when it comes into operation, shall supersede any decree or direction relating 
to the subject-matter thereof insofar as such decree or direction is in any way repugnant thereto, and 
its  validity  shall  not  be  questioned  in  any  court,  nor  shall  any  court  give,  in  contravention  of  the 
provisions of the scheme or in any way contrary or in addition thereto, a decree or direction regarding 
the administration of the property to which the scheme relates: 

4 [Provided that nothing in this sub-section shall be construed as precluding a court from inquiring 

whether the Government by which a scheme was made was the appropriate Government.] 

(5) In the settlement of such a scheme effect shall be given to the wishes of the author of the trust 
so  far  as  they  can  be  ascertained,  and,  in  the  opinion  of  the 2[appropriate  Government],  effect  can 
reasonably be given to them. 

(6)  Where  a  scheme  has  been  settled  under  this  section  for  the  administration  of  property  not 
already vested in the treasurer of Charitable Endowments, it shall not come into operation until the 
property has become so vested.5  

1. For notifications issued under this section conjunction with s. 5, see different local R. and O.  
2. Subs. by the A.O. 1937, for “L.G.”. 
3. Subs-section (3) omitted, ibid. 
4. Ins., ibid. 
5. A proviso to section 5, applicable only to Bengal, has been added by the Bengal Wakf Act, 1934 (Ben. 13 of 1934), 

section 79. 

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6. Mode of applying for vesting orders and schemes.––(1) The application referred to in the two 

last foregoing sections must be made, –– 

(a) If the property is already held in trust for a charitable purpose, then by the person acting in 
the administration of the trust, or, where there are more persons than one so acting, then by those 
persons or a majority of them; and 

(b)  If  the  property  is  to  be  applied  in  trust  for  such  a  purpose  then  by  the  person  or  persons 

proposing so to apply it. 

(2) For the purposes of this section the executor or administrator of a deceased trustee of property 
held in trust for a charitable purpose shall be deemed to be a person acting in the administration of the 
trust.1  

Uttar Pradesh 

STATE AMENDMENTS 

Addition of section 6-A in Act II of 1890.––After section 6 of the Charitable Endowments Act, 

1890, the following shall be inserted as section 6-A. 

 “6-A. (1) If the State Government is satisfied upon representation made or otherwise, that in any 
case, where any property has already vested in the Treasurer of Charitable Endowments under section 
4 and a scheme has been settled under section 5 that the person or persons acting in the administration 
thereof are wasting or mal-administering the same, it may by notice require the person or persons to 
show  cause  why  the  scheme  settled  for  administration  be  not  modified  or  substituted  by  another 
scheme. 

(2) The notice under sub-section (1) shall be served in such manner as may be specified. 

(3) Where the person or persons served with the notice fail to show cause within the time allowed 
or the Government is satisfied after considering their explanation, if any, and making such enquiry as 
it may deem necessary that the property is being wasted or mal-administered it may notwithstanding 
anything contained in section 5 or 6, modify the scheme or substitute another scheme in its place.” 

[Vide the Uttar Pradesh Act 37 of 1952, s. 2] 

7. [Exercise by Governor General in Council of Powers of Local Government.] ––Omitted by the 

A.O. 1937. 

8.  Bare  trusteeship  of  treasurer.––(1)  Subject  to  the  provisions  of  this  Act,  a  treasurer  of 
Charitable Endowments shall not, as such treasurer, act in the administration of any trust whereof any 
of the property is for the time being vested in him under this Act. 

(2)  Such  treasurer  shall  keep  a  separate  account  of  each  property  for  the  time  being  so  vested 
insofar  as the  property  consists  of  securities  for  money,  and  shall apply  the  property  or the  income 
thereof in accordance with the provision made in that behalf in the vesting order under section 4 or in 
the scheme, if any, under section 5, or in both those documents. 

(3)  In  the  case  of  any  property  so  vested  other  than  securities  for  money,  such  treasurer  shall, 
subject  to  any  special  order  which  he  may  receive  from  the  authority  by  whose  order  the  property 
became  vested  in  him,  permit  the  persons  acting  in  the  administration  of  the  trust  to  have  the 
possession, management and control of the property and the application of the income thereof, as if 
the property had been vested in them. 

9.  Annual  publication  of  list  of  properties  vested  in  treasurer.  ––A  treasurer  of  Charitable 
Endowments  shall  cause  to  be  published  annually  in  the  Official  Gazette,  at  such  time  as 

1. A new sub-section (3), applicable only to Bengal, has been added by the Bengal Wakf Act, 1934 (Ben. 13 of 1934), s. 80.  

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the 1[appropriate  Government]  may  direct,  a  list  of  all  properties  for  the  time  being  vested  in  him 
under  this  Act  and  an  abstract  of  all  accounts  kept  by  him  under  section  2  of  the  last  foregoing 
section. 

10.  Limitation  of  functions  and  powers  of  treasurer.––(1)  A  treasurer  of  Charitable 
Endowments shall always be a sole trustee, and shall not, as such treasurer, take or hold any property 
otherwise than under the provisions of this Act, or, subject to those provisions, transfer any property 
vested in him except in obedience to a decree divesting him of the property, or in compliance with a 
direction in that behalf issuing from the authority by whose order the property became vested in him. 

(2) Such a direction may require the treasurer to sell or otherwise dispose of any property vested in 
him, and, with the sanction of the authority issuing the direction, to invest the proceeds of the sale or 
other disposal of the property in any such security for money as is 2[specified in the direction], or in 
the purchase of immovable property. 

(3)  When  a  treasurer  of  Charitable  Endowments  is  divested,  by  a  direction  of 3[the  appropriate 
Government] under this  section,  of any  property,  it  shall  vest  in the person  or persons acting  in the 
administration thereof and be held by him or them on the same trusts as those on which it was held by 
such treasurer. 

11.  Provision  for  continuance  of  office  of  treasurer  in  certain  contingencies.  ––If  the  office 
held  by  an  officer  of  the  Government  who  has  been  appointed  to  be  treasurer  of  Charitable 
Endowments  is  abolished  or  its  name  is  changed,  the 1[appropriate  Government] may  appoint  the 
same  or  another  office  of  the  Government  by  the  name  of  his  office  to  be  such  treasurer,  and 
thereupon  the  holder  of  the  latter  office  shall  be  deemed  for  the  purposes  of  this  Act  to  be  the 
successor in office of the holder of the former office. 

4[12.  Transfer  of  property  from  one  treasurer  to  another.––If  by  reason  of  any  alteration  of 
areas or by reason of the appointment of a treasurer of Charitable Endowments for India or for any 
State for which such a treasurer has not previously been appointed or for any other reason it appears 
to the Central Government that any property vested in a treasurer of Charitable Endowments should 
be vested in another such treasurer, that Government may direct that the property shall be so vested 
and thereupon  it shall  vest  in  that  other  treasurer and  his  successors as fully  and  effectually  for  the 
purposes of this Act as if it had been originally vested in him under this Act.] 

STATE AMENDMENTS 

Karnataka 

Insertion  of  new  section  12A.––After  section  12  of  the  Charitable  Endowments  Act,  1890 
(Central Act 6 of 1890), as in force in the [State of Karnataka], the following section shall be inserted, 
namely:–– 

“12A.  Delegation  of  powers.––Where  the  appropriate  Government  is  the  State  Government,  it 
may  by  notification  in  the  official  Gazette,  direct  that  any  power  exercisable  by  it  under  this  Act 
(except the power to make rules under section 13) or rules made thereunder shall, in respect of any 
endowment  which  does  not  exceed  rupees  ten  thousand  in  value,  in  relation  to  such  matters  and 
subject  to  such  conditions,  if  any,  as  may  be  specified  in the  direction,  be  exercisable  also by  such 
officer or authority subordinate to the State Government as may be specified in the notification: 

Provided that the powers under sections 4 and 5 shall not be delegated to any officer other than 

the Head of a Department of Government.” 

1. Subs. by the A.O. 1937, for “Local Government”. 
2. Subs., ibid., for “mentioned in section 4, sub-section (3), clause (a), (b), (c), (d), or (e)”.  
3. Subs., ibid., for “the Local Government or the Governor General in Council”.  
4. Subs., ibid., for section 12. 

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[Vide Karnataka Act 19 of 1973, s. 2]. 
1[13 Power to make rules.–– 2[(1)] The 1[appropriate Government] may  3[, by notification in the 

Official Gazette,] make rules consistent with this Act for–– 

(a) prescribing the fees to be paid to the  Government in respect of any property vested under 

this Act in a treasurer of Charitable Endowments; 

(b) regulating the cases and the mode in which schemes or any modification thereof are to be 

published before they are settled or made under section 5; 

(c)  prescribing  the  forms  in  which  accounts  are  to  be  kept  by  treasurers  of  Charitable 

Endowments and the mode in which such accounts are to be audited; and 

(d) generally carrying into effect the purposes of this Act.] 

3[(2) Every rule made by the State Government under this Act shall be laid, as soon as may be after 

it is made, before the State Legislature. 

(3) Every rule made by the Central Government under this Act shall be laid, as soon as may be 
after it is made, before each House of Parliament, while it is in session, for a total period of thirty days 
which  may  be  comprised  in  one  session  or  in  two  or  more  successive  sessions,  and  if,  before  the 
expiry  of  the  session  immediately  following  the  session  or  the  successive  sessions  aforesaid,  both 
Houses agree in making any modification in the rule or both Houses agree that the Rule should not be 
made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case 
may  be;  so,  however,  that  any  such  modification  or  annulment  shall  be  without  prejudice  to  the 
validity of anything previously done under that rule. ] 

14.  Indemnity  to  Government  and  treasurer.––No  suit  shall  be  instituted  against  the 
Government in respect of anything done or purporting to be done under this Act, or in respect of any 
alleged neglect or omission to perform any duty devolving on the Government under this Act, or in 
respect  of  the  exercise  of,  or  the  failure  to  exercise,  any  power  conferred  by  this  Act  on  the 
Government, nor shall any suit be instituted against a treasurer of Charitable Endowments except for 
divesting him of property on the ground of its not being subject to a trust for a charitable purpose, or 
for making him chargeable with or accountable for the loss or misapplication of any property vested 
in him, or the income thereof, where the loss or misapplication has been occasioned by or through his 
willful neglect or default. 

15. Saving with respect to Advocate General and Official Trustee.––Nothing in this Act shall 
be  construed  to  impair  the  operation 4[of  any  enactment] for  the  time  being  in  force,  respecting  the 
authority of an Advocate General 5*** to act with respect to any charity 6[or of the Official Trustees 
Act, 1913] respecting the vesting of property in trust for a charitable purpose in an Official Trustee. 

16. [General Controlling Authority of Governor General in Council.]––Omitted by the Devolution 

Act, 1920 (38 of 1920), s. 2 and the First Schedule, Pt. I. 

1. Subs. by Act 38 of 1920, s. 2 and the First Schedule, Pt. I, for section 13.  
2. Sub-section (2) of section 13 re-numbered as sub-section (1) by Act 56 of 1982, s. 2. Earlier sub-section (1) omitted by the 

A. O. 1937.  

3. Ins. by Act 56 of 1982, s. 2. 
4. Subs. by Act 58 of 1960, s. 3 and the Second Schedule, for “of section III of the Statue 53, George III, Chapter 155, or of 

any other enactment”. 

5. The words “at a Presidency” omitted by s. 3 and the Second Schedule, ibid.  
6. Subs. by s. 3 and the Second Schedule, ibid., for “or of sections 8, 9, 10, and 11 of Act No. XVII of 1864 (An Act to 

constitute an office of Official Trustee)”. 

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