Legal person has valid existence and its character is distinct and independent from its incorporaters.Nevertheless it needs real persons to show its capabilities in outside world. So all legal and executive acts of these persons are done by their managers. But among imaginable actions of the managers , Vaqf of properties is an important one. We should investigate possibilities or impossibilities of vaqf of properties of legal entities by their managers. For this purpose, we investigate legal nature relationships of managers and legal persons and the extent of their authorities. This article wants to respond to the question whether directors and administrators of legal persons have the authority to make vaqf of its properties. Conclusion of the article is the negative answer to this question and the Authors believes that such a legal act is out of the authorities of managers of legal entities.
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