Abstrak: Endowments in Indonesia have existed since Islam came. Waqf is utilized for the public interest, the waqf must also be registered with PPAIW so that waqf cannot be challenged. When the law No. 41 of 2004 concerning waqf was stated, the property that had been represented was prohibited: it was used as collateral, confiscated, donated, sold, inherited, exchanged, or transferred in the form of other rights transfer. However, it is exempt from the public interest in accordance with the spatial plan (RUTR) after obtaining permission from the Minister of Religion through the recommendation of the Indonesian waqf body. Instead, the waqf function must be better or equal to the original one based on NJOP