Endowment From the perspective of jurisprudence and subject law and its impact on the Iranian economy

Endowment is the topics in the modern era. Its purpose dynamic endowment in society as a lasting legacy for the future in society and it has many economic functions, such as reducing poverty.

The research method is descriptive-analytical and the data collection method is library and by referring to documents, books and articles.

Endowment is from legal acts; it requires willpower and is divided into two categories of contract and agreement and legally there is a difference: is it a contract or an agreement? About the ownership of the endowment property, some jurists know dedicator the owner, some of the same endowment belongs to the recipient of the endowment and some make God the owner of the endowment. Thus; Endowment is a contract and there is no difference between Iranian civil law and jurisprudence.Ethical considerations: have been observed in all stages of research writing, originality of texts, honesty and trustworthiness.

is endowed from Current charity, recommended matters and one of the new issues is the endowment of stocks and money that; First: We accept the endowment of tax (money) with strong arguments. Secondly: acceptance is the main condition in the endowment. It has many economic functions Such as reducing poverty in society, creating employment and a lot of capital in society. To implement it, can be done through Loan funds and mutual funds.