A Comparative Inspection of Pious Foundation in Iran and Germany Law

Abstract

Pious foundation in Iran and Germany has lots of similarities. In Germany, foundations have the very same function as endowment has in Iran. Conceptually, endowment refers to a property which is designated for a specific purpose by the proprietor in a way that the main property must be preserved and its benefit must be spent. In both countries it is approved that endowment has its own autonomous legal personality and it can possess its own assets. In Germany, establishing a foundation with a legal personality, requires recognition by the competent public authority; whereas in Iran, based on Shia jurisprudence, a property is enough to be endowed by the proprietor for endowment so that the legal personality has been created. In Germany, any alteration or reformation in endowment is accomplished by the recognition of the competent public authority while in Iran, it is law by which the cases of alteration or reformation in endowment is determined. The essential difference between the management system of endowment in these two countries is that in Iran there is a centralized and confined construction by which the issues related to endowment is assigned to The Organization of Endowment and Charitable Affairs, whereas in Germany, this confinement and centralization cannot be seen because the supervision on pious foundations and charities is accomplished by the supervisory authorities of other organizations.