Section 76 in The U.P. Zamindari Abolition and Land Reforms Act, 1950
76. Waqfs, trusts or endowments to be classified.
- For purpose of assessment and payment of rehabilitation grant all waqfs, trusts or endowments shall be classified in three classes, viz. :(a)waqfs, trusts or endowments which are wholly for religious or charitable purposes;(b)waqfs, trusts or endowments which are partly for religious or charitable purposes and partly for purposes other than religious or charitable;(c)waqfs, trusts or endowments which are wholly for purposes other than religious or charitable.Explanation I. - The profits from any waqf, trust or endowed property or the portion of such profits used or intended to be used for or on the support of the founder or his family or his or their descendants, shall, notwithstanding anything contained in any law to the contrary, be deemed to be profits not used or intended to be used for a religious or charitable purpose.Explanation II. - A society registered under the Societies Registration Act, 1860 (XXI of 1860), having for its objects a charitable purpose is a trust for such purpose.
