In Malaysia, the existence of the instrument of waqf and the management of the same is

clearly recognized under item 1 in the Second List of the Ninth Schedule of the Federal
Constitution (the State List) which provides that the legislature of a state in Malaysia has the
jurisdiction to enact laws with respect to Wakafs (sic) and the definition and regulation of
charitable and religious trusts, the appointment of trustees and the incorporation of persons in
respect of Islamic religious and charitable endowments, institutions, trusts, charities and
charitable institutions operating wholly within the State. By this provision, the Federal
Constitution effectively places the management of waqf under the purview of each respective
states religious department through the respective states legislature jurisdiction to enact law
governing waqf. An example of the above is section 89 of the Administration of the Religion
of Islam (State of Selangor) Enactment 2013 which provides that notwithstanding any
provision to the contrary contained in any instrument or declaration creating, governing or
affecting it, the Majlis shall be the sole trustee of : (a) all wakaf, whether wakaf am or wakaf
khas, (b) all nazr am and (c) all trusts of every description creating any charitable trust for the
support and promotion of the religion of Islam or for the benefit of Muslims in accordance
with Hukum Syarak, to the extent of any property affected by the wakaf, nazr am or trust and
situated in the State of Selangor. In order for the waqf management to be more efficient,
several of the states religious departments have incorporated a separate entity for that
purpose, for example, in Selangor, under the power conferred by section 8 of the
Administration of the Religion of Islam (State of Selangor) Enactment 2013, the Selangor
Religious Department (in Malay Majlis Agama Islam Selangor) have set up Perbadanan
Waqaf Selangor (Selangor Waqf Corporation).