Sections 3 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 3 and 3-A of the Charitable Endowments Act, 1890 create the office that the rest of the Act depends on. Section 3 lets the Central Government and a State Government each appoint an officer, by the name of his office, as Treasurer of Charitable Endowments, and makes him a corporation sole. Section 3-A says which Government is the "appropriate Government" for a charitable endowment.
This article explains sections 3 and 3-A 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 Central Government may appoint an officer by the name of his office as Treasurer of Charitable Endowments for India, and a State Government may appoint one for the State (section 3(1)). For taking, holding and transferring property under the Act the Treasurer is a corporation sole with perpetual succession and a corporate seal, who may sue and be sued in his corporate name (section 3(2)). The appropriate Government is the State Government for an endowment whose objects do not extend beyond a single State and are not objects to which the Central Government's executive authority extends; for any other endowment it is the Central Government (section 3-A).
Section 3: appointment and incorporation
Sub-section (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 may appoint an officer of the Government by the name of his office to be Treasurer of Charitable Endowments for the "
Square brackets in the consolidated copy show words substituted by later adaptation orders and amending Acts; the word "State" appears in brackets where older text referred to a Province. This article reads the section as it now stands.
Three features: the appointment is by the name of the office, not of a person, so the post continues when the holder changes; the Central Government may appoint a Treasurer for India and each State Government may appoint one for its State; and the Treasurer must be an officer of the Government. If you manage a trust and are unsure which Treasurer is relevant, our legal consultation team can look at the deed and the location of the objects.
Sub-section (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 ], and, as such Treasurer, shall have perpetual succession and a corporate seal, and may sue and be sued in his corporate name."
A corporation sole is a legal person made up of one office-holder after another. The result is that property can be vested in "the Treasurer of Charitable Endowments for the State" and stay vested there when the individual holder changes. The corporate status is for the three listed purposes: taking, holding and transferring property under the Act. The Act's later provisions on the continuance of the office are in sections 10 to 12.
Section 3-A: appropriate Government
"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 and are not objects to which the executive authority of the Central Government extends, the Government of the , and as respects any other charitable endowment the Central Government."
| Kind of charitable endowment | Appropriate Government |
|---|---|
| Objects do not extend beyond a single State and are not objects to which the executive authority of the Central Government extends | The Government of that State |
| Any other charitable endowment | The Central Government |
Both conditions in the first row must be met for the State Government to be the appropriate Government. The "appropriate Government" is the Government that, in the later sections, makes vesting orders, settles schemes and directs the Treasurer. The text does not list the objects to which the Central Government's executive authority extends, and this article does not.
State laws and their own Treasurers
Some State laws on public trusts deal with their own officer's relation to this Act. Section 37 of the Rajasthan Public Trusts Act, 1959 says that, notwithstanding the Charitable Endowments Act, 1890, the Commissioner is deemed to be the Treasurer of Charitable Endowments for the State of Rajasthan, as explained in Section 37 of the Rajasthan Public Trusts Act, 1959. In Maharashtra, the Charity Commissioner's position, and his power over schemes framed under the 1890 Act, is dealt with in sections 42 and 43 of the Maharashtra Public Trusts Act, 1950. Each of these is a State provision applying in that State only, and this article does not extend either to another State.
The two sections at a glance
| Section | Subject | Rule in short |
|---|---|---|
| 3(1) | Appointment | Central Government for India; State Government for the State; by the name of the office |
| 3(2) | Incorporation | Corporation sole; perpetual succession; corporate seal; sues and is sued in his corporate name |
| 3-A | Appropriate Government | State Government for single-State endowments outside Central executive authority; otherwise Central Government |
Worked example
An invented fund, the Shri Mewar Shiksha Nidhi, supports scholarships for students in one State only. Its objects do not extend beyond that State and are not objects to which the Central Government's executive authority extends. Under section 3-A the appropriate Government is the State Government, and the relevant Treasurer is the one the State Government has appointed under section 3(1) by the name of an office. A second invented fund, the Bharat Vidya Sahayata Nidhi, has objects across several States; it is not within the first limb, so the Central Government is the appropriate Government.
Practical points
- Identify where the objects of the endowment lie before choosing the Government to approach.
- Address the Treasurer by the name of his office, not a personal name.
- Remember that the Treasurer's corporate status is limited to taking, holding and transferring property under the Act.
- Check whether a State law has made its own officer the Treasurer.
- Keep a record of the Government notification under which the Treasurer was appointed.
Need help finding the appropriate Government?
Choosing the wrong Government delays any application. We can read your trust deed, work out where its objects lie and set out whom to approach. Write to us through legal consultation to start.
Key takeaways
- The Central Government may appoint a Treasurer for India and a State Government may appoint one for the State, in each case by the name of an office (section 3(1)).
- The Treasurer is a corporation sole with perpetual succession and a corporate seal (section 3(2)).
- The appropriate Government is the State Government for single-State endowments outside Central executive authority, and otherwise the Central Government (section 3-A).
- Some State laws, such as the Rajasthan and Maharashtra Acts, deal separately with their own officers.
- Where a State law governs public trusts, check it first.
Read next
- Section 4 of the Charitable Endowments Act, 1890: vesting property in the Treasurer
- Sections 1 and 2 of the Charitable Endowments Act, 1890: extent and meaning of charitable purpose
- Section 37 of the Rajasthan Public Trusts Act, 1959: the Devasthan Commissioner as Treasurer
- Sections 42 and 43 of the Maharashtra Public Trusts Act, 1950: Charity Commissioner and Treasurer
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.