Thesis:

Legal analysis of public endowment administration

A general waqf is the donation of the same property (such as land, house, garden, etc.) for the benefit of the public or a specific group (whose individuals are not specified) from the benefits of that property; Like if a person donates his wealth to the poor or students. In general waqf, the waqf is not limited to specific people, that is, those for whose benefit the waqf is made. This research has been done with the aim of legal analysis of the way of public endowment administration and library method. The results showed that in general endowment, according to the opinion of many jurists, the endowment property is removed from the control and property of the owner. According to some jurists, ownership of this type of endowment is transferred to God. Others believe that endowed property is like property without an owner and there is no need to specify a specific owner for it. But in any case, it is not possible to transfer the donated property. According to some jurists, in this type of waqf, the guardianship is the responsibility of the person who has designated the waqif, and if the waqif has not designated a person, the guardianship and supervision is the responsibility of the Sharia ruler. Of course, in the case of determining the trusteeship, in order to respect the interests of Muslims and those for whom the waqf has been made in general, when it is proven that the trusteeship specified by the waqf is not competent, he can change the trustee of the waqf. According to the laws of the Islamic Republic of Iran and based on Article 25 of the Law of the Court of Administrative Justice, no tax is imposed on the incomes obtained from public endowments. The Department of Endowments and Charitable Affairs does not have the right to interfere or supervise, or even audit and demand an account from the trustee, in public endowments that have a special trustee. Only in the event that corruption and treason of the trustee is proven, the ruler will "join the trustee", but still he cannot dismiss him. According to Article 7 of the Law on Organizations and Powers of the Endowment Organization, the trustee is the trustee of the endowment property, and if he takes an action or decision contrary to the interests of the endowment property, he will be responsible, which can be one of the cases of removal of the trustee. Keywords: administration, public endowments, administration.

Keywords: Keywords: administration, public endowments, administration.