Section 70(1)(a) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(a)The Commissioner shall create out of the payments made by the charitable and religious institutions and endowments and by any institution or person(i)in respect of Hindu charitable institutions and religious institutions and endowments, a fund to be called the Andhra Pradesh Hindu Charitable and Religious Institutions and Endowments Common Good Fund; and(ii)in respect of other charitable institutions and endowments, a fund to be called the Andhra Pradesh Charitable Institutions and Endowments Common Good Fund.