Endowments Act explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 13 to 15 of the Charitable Endowments Act, 1890 close the Act. Section 13 lets the appropriate Government make rules, including for fees, section 14 protects the Government and the Treasurer from most suits, and section 15 saves the authority of the Advocate-General and the vesting of property in an Official Trustee. Section 16 is repealed.
This article explains sections 13 to 15 of the Charitable Endowments Act, 1890 as amended up to the Jammu and Kashmir Reorganisation Act, 2019 (34 of 2019), per the consolidated text consulted on 3 October 2026. Later amendments, State notifications under section 1 and the State law on public trusts should be checked before relying on it.
Where a State law governs public trusts (for example the Maharashtra Public Trusts Act, 1950, the Rajasthan Public Trusts Act, 1959 or the Madhya Pradesh Public Trusts Act, 1951), that State law must be checked first.
The appropriate Government may make rules by notification in the Official Gazette for fees payable to Government on vested property, for publication of schemes, for the forms and audit of the Treasurer's accounts, and generally to carry out the Act (section 13). No suit lies against the Government for things done or omitted under the Act, and none against a Treasurer except to divest him of property that is not subject to a charitable trust or to make him accountable for loss caused by his wilful neglect or default (section 14). The Act does not impair the Advocate-General's authority or the Official Trustees Act, 1913 (section 15).
Section 13: power to make rules
The section is in square brackets in the copy, showing that it was substituted by amendment. Sub-section (1): "The may, , make rules consistent with this Act for":
| Clause | Matter on which rules may be made |
|---|---|
| (a) | Prescribing the fees to be paid to the Government in respect of any property vested under the Act in a Treasurer |
| (b) | Regulating the cases and the mode in which schemes or any modification 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 and the mode in which they are to be audited |
| (d) | Generally carrying into effect the purposes of the Act |
The fees. Clause (a) is the only mention of fees in the Act. The Act itself prints no fee for a vesting order, a scheme or any other step; fees are left to rules. No rules made under the Act are held, so this article states no fee. A person applying under section 4 or section 5 should ask the appropriate Government's office for the rules and fees in force, and a legal consultation can help trace them. Where a State has made rules, they are State rules and are not described here.
Laying before the legislature. Sub-section (2): every rule made by the State Government under the Act shall be laid, as soon as may be after it is made, before the State Legislature. Sub-section (3): every rule made by the Central Government shall be laid before each House of Parliament, while it is in session, for a total period of thirty days, which may be in one session or in two or more successive sessions; if both Houses agree to a modification or that the rule should not be made, the rule has effect only in the modified form or is of no effect, without prejudice to the validity of anything previously done. The thirty days is the period printed in the text.
Section 14: indemnity to the Government and the 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" in two cases:
- 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 wilful neglect or default".
The first bar is wide: no suit against the Government for anything done, omitted or not done under the Act. The second protects the Treasurer, with two openings: a suit to divest him of property that was never subject to a charitable trust, and a suit to hold him accountable for loss or misapplication caused by his wilful neglect or default. The test of "wilful" is in the text and not elaborated here. This links back to the Treasurer's limited role in sections 8 and 9.
Section 15: saving with respect to the Advocate-General and the Official Trustee
"Nothing in this Act shall be construed to impair the operation for the time being in force, respecting the authority of an Advocate-General [ *] to act with respect to any charity respecting the vesting of property in trust for a charitable purpose in an Official Trustee."
The section saves two things: the operation of any enactment for the time being in force on the authority of an Advocate-General to act with respect to any charity, and the Official Trustees Act, 1913 on the vesting of charitable property in an Official Trustee. The Advocate-General and the Official Trustees Act, 1913 are old names printed in the text; the adaptation orders read old references to the Government as the Central or State Government, and the asterisks show omitted words. Check the law now in force on the Official Trustee. This article names no other law.
Section 16: repealed
Section 16, headed "General controlling authority of Governor-General in Council", is printed as "" and has no operative text.
The sections at a glance
| Section | Subject | Rule in short |
|---|---|---|
| 13 | Rules | Fees, publication of schemes, forms and audit of accounts, general purposes; laid before the legislature |
| 14 | Indemnity | No suit against the Government; suit against the Treasurer only to divest or for wilful neglect or default |
| 15 | Saving | Advocate-General's authority and the Official Trustees Act, 1913 not impaired |
| 16 | Repealed | Devolution Act, 1920 |
Worked example
An invented trust, the Shri Gurukul Vikas Nidhi, finds that the Treasurer's accounts of its securities show a loss. The trustees ask whether they can sue. Under section 14, they may sue the Treasurer only to make him accountable for loss caused by his wilful neglect or default; a suit against the Government for what it did under the Act is barred. Separately, a claimant says a property was never subject to a charitable trust; the suit to divest the Treasurer on that ground is one of the two openings in section 14.
Practical points
- Ask the appropriate Government's office for the rules and fees in force; the Act prints none.
- Do not plan a suit against the Government for acts under the Act; section 14 bars it.
- A claim against the Treasurer must fit one of the two openings.
- Check the law now in force on the Advocate-General and Official Trustee if either is involved.
- Where a State law governs public trusts, check it first.
Need help with rules, fees or a dispute?
Rules and fees are set outside the Act, and the right route in a dispute depends on section 14. We can find the rules that apply and advise on the available remedy. Reach us through legal consultation to start.
Key takeaways
- The appropriate Government makes rules by notification in the Official Gazette, including for fees (section 13).
- The Act prints no fee, and no rules are held, so no fee is stated here.
- No suit lies against the Government for things done or omitted under the Act (section 14).
- A suit against the Treasurer lies only to divest him of property not subject to a charitable trust or for loss caused by his wilful neglect or default.
- Section 15 saves the Advocate-General's authority and the Official Trustees Act, 1913; section 16 is repealed.
Read next
- Sections 10 to 12 of the Charitable Endowments Act, 1890: limits on the Treasurer, continuance and transfer
- Sections 3 and 3-A of the Charitable Endowments Act, 1890: the Treasurer and the appropriate Government
- Sections 1 and 2 of the Charitable Endowments Act, 1890: extent and meaning of charitable purpose
Disclaimer: Based on the Charitable Endowments Act, 1890 and the Charitable and Religious Trusts Act, 1920 as amended up to the Jammu and Kashmir Reorganisation Act, 2019, as consulted on 3 October 2026. State laws on public trusts and religious endowments, State notifications under the 1920 Act and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.