Waqf, or waqf property, is the property in Islamic religious endowments given directly in the name of God. “Once dedicated as waqf, the property in question cannot be alienated, it cannot be sold, it cannot be inherited”. In Bangladesh, the Waqfs Ordinance, 1962 regulates the waqfs, which are administered under the supervision of the Administrator of Waqfs.

Types of Non-Profit Organizations in Bangladesh

There are three major types of non-profit organization structures in Bangladesh, along with several other options for registering a non-profit or a social business:

1. NGO or NGO Registration – Registered under the NGO Affairs Bureau
2. Foundation, Society, and Association,  – under the Societies Registration Act
3. Non-Profit Company – Registered under the Companies Act, 1994
4. Trusts – Registered under the Trusts Act, 1882
5. Voluntary Social Welfare Organization – under the Department of Social Welfare 
6. Waqf – Registered under Waqf laws
7. Cooperative Society – Registered under the Cooperative Societies Act

Find the right business structure in Bangladesh: from sole proprietorship to limited company, with our registration guide.

Key Features of Waqf in Bangladesh

1. Permanency – A waqf is perpetual and cannot be revoked or transferred once it is established
2. Religious or Charitable Use – The assets or property must be dedicated for purposes such as mosques, madrasas, orphanages, hospitals, community welfare, or philanthropic purposes.
3. Ownership by Allah – A waqf property is the property of Allah, the mutawalli (trustee) is just managing that property for Allah. 
4. Management and Supervision – The waqf is managed through its mutawalli, but its general supervision is handled by the Administrator of Waqfs, who enforces compliance of waqf regulations.
5. Legal Framework: The Waqfs Ordinance, 1962 established the legal framework for waqfs registration, administration, and dispute resolution in Bangladesh.

Process of Waqf Registration in Bangladesh

Step 1: Application for Enrolment

• The Waqfs Ordinance, 1962 requires all waqfs, regardless of when the waqf was created, to be enrolled at the Office of the Administrator of Waqfs. Forms can be downloaded from here.
• Enrolment application should be submitted by mutawalli.
• Any other person interested in the waqf can apply for enrolment, too.

Step 2: Required Documents and Information

The following particulars will be required on the applications of waqf enrolment:

1. Description of Waqf Properties — Sufficient details to identify the waqf property
2. Gross Annual Income — A statement of earnings from waqf properties.
3. Rents, Rates, and Taxes – Details about yearly taxes or expenditure required for the property upkeep.
4. Proposed Annual Expenses – Costs associated with the realization of income and maintenance of the waqf property.
5. Allocation of Waqf Funds:
   • Remuneration of the mutawalli and allowances for individuals.
   • Expenses for religious purposes (mosques, madrasas, religious ceremonies).
   • Spending in the interest of charitable work (orphanages, hospitals, education)
   • Other expenses mentioned in the waqf deed.
6. Waqf Deed – Where a waqf deed exists, a true copy thereof must be submitted with the application. In the absence of a deed, the full particulars of the waqf’s origin, nature and objectives must be set out.

Step 3: Verification and Government Approval

• When the application is received, a copy is sent to the Administrator of Waqfs, who forwards it to the Deputy Commissioner of the district in which the property is located.
• The Deputy Commissioner confirms if it’s khas land (state land).
• In particular, if an objection occurs, the applicant shall obtain a Civil Court verdict to prove waqf status.

Step 4: Inquiry and Final Registration

• The Administrator may make further inquiries to verify the authenticity of the waqf.
• In the cases when that an application is submitted by a person other than the mutawalli, an existing mutawalli will be alerted and also afforded a chance to respond.
• The waqfs are registered and entered into the Register of Waqfs if all verifications are complete.

Step 5: Maintenance of Waqf Records

The Administrator of Waqfs keeps a Register of Waqfs, which is a register that contains:

• Name of the mutawalli.
• Succession rules for the office of mutawalli.
• Data of Waqf Properties and Related Documents
• Administration Plan and expenditure Plan
• Other prescribed details as per government regulations.

Legal Compliance and Reporting

• Administrator shall be informed immediately regard any change in the management (due to death, retirement, or removal of a mutawalli).
• Any changes in the waqf property or administration scheme need to be reported within six months.
• In case of any denial regarding the waqf status of a property, the decision of the Administrator is appealable in the court of a District Judge, within three months.

The registration and management of waqfs in Bangladesh are regulated under the Waqfs Ordinance, 1962, ensuring transparency and accountability. The Administrator of Waqfs plays a vital role in supervising waqf properties and preventing misuse. Proper compliance with the registration process and reporting requirements helps preserve waqf properties for the benefit of religious and charitable causes.

Waqfs can be registered and managed in Bangladesh under the Waqfs Ordinance, 1962, which maintains transparency and accountability. To prevent misuse, the Administrator of Waqfs supervises waqf properties. Such requirements help maintain waqf properties for the sake of religious and charitable purposes if those involved in the process regarding waqf properties comply with the registration process and the reporting requirements.

✅ LegalBD is happy to draft Waqf deeds, manage your registration, and provide ongoing maintenance for your Waqf. Contact us for more details.