According to Article 57 of the Stamp Act 1908, provision of life donation for educational institutions , hospitals , mosques , madrasas , cemeteries (Muslim religious institutions) is the property in the name of the institution in which the property is to be donated , the property can only be occupied. Cannot transfer property in any way. Land development tax on such land has to be paid in the name of the donor. If for some reason the institution is not operational then the property will go to the donor and the deed of donation will be automatically canceled. Stamp fee 2% , registration fee 2.5% , e fee is applicable.