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Charity is indeed a universal value that all religions highly encourage, subject to rules or customs. Its impact on the socio-economic conditions of society is undeniable. In Malaysia, the laws governing charities are piecemeal. Some charities are governed by the Federal Government, some are exclusively in the hands of the States, and some are concurrently regulated by both the Federal and State Governments. This jurisdictional demarcation is stipulated in Article 74 of the Federal Constitution and its Ninth Schedule.