"Wakf" means the permanent dedication by a person professing Islam, of any movable or immovable property for any purpose recognised by the Muslim law as pious, religious or charitable and includes-

A wakf by user but such wakf shall not cease to be a wakf by reason only of the user having ceased irrespective of the period of such cesser.

"Grants", including mushrut-ul-khidmat for any purpose recognised by the Muslim law as pious, religious or charitable and

A wakf-alal-aulad to the extent to which the property is dedicated for any purpose recognised by Muslim law as pious, religious or charitable.

And "Wakif" means any person making such dedication
The Karnataka State Board of Wakfs is a statutory body constituted under the Wakf Act 1995 which is a Central Act. 27,548 Wakfs are registered with the Board. These include Mosques and the rest are Dargahs, Idgahs, Khabrastans (burial grounds), Ashoorkhanas, Orphanages, Makans, etc.,

The Board is made up of nominated and elected members from various categories and the Chairman is elected by the members. The staff of the Board is headed by the Chief Executive Officer who is a KAS Officer in the Senior scale. There are District Wakf Advisory Committee Offices in all the 30 districts of the State.

The Board exercises powers of superintendence and control over all the wakf institutions. The Board appoints Muthawallies and managing committees to the Wakf institutions from time to time after election or nomination by Jamaath as per their Scheme of Management. All the Wakf institutions are required to submit their Budget Estimate and financial accounts to the Board and the Board undertakes audit of the major institutions. The financial transaction of the Board itself is audited by the Government (State Accounts Dept.) and the Accountant General. The Board takes various steps to protect Wakf properties from encroachment and unauthorized occupation. The Board gives the administrative and legal support to the Wakf institutions who carry out their developmental and socio welfare activities.