Canon Text
Canon 1300.The intentions of the faithful who give or leave goods to pious causes, whether by an act inter vivos or by an act mortis causa, once lawfully accepted, are to be most carefully observed, even in the manner of the administration and the expending of the goods, without prejudice to the provisions of can. 1301 §3.
Canon 1301.§1 The Ordinary is the executor of all pious dispositions whether made mortis causa or inter vivos.

§2 By this right the Ordinary can and must ensure, even by making a visitation, that pious dispositions are fulfilled. Other executors are to render him an account when they have finished their task.

§3 Any clause contrary to this right of the Ordinary which is added to a last will, is to be regarded as non-existent.
Canon 1302.§1 Anyone who receives goods in trust for pious causes, whether by an act inter vivos or by last will, must inform the Ordinary about the trust, as well as about the goods in question, both movable and immovable, and about any obligations attached to them. If the donor has expressly and totally forbidden this, the trust is not to be accepted.

§2 The Ordinary must demand that goods left in trust be safely preserved and, in accordance with can. 1301, he must ensure that the pious disposition is executed.

§3 When goods given in trust to a member of a religious institute or society of apostolic life, are destined for a particular place or diocese or their inhabitants, or for pious causes, the Ordinary mentioned in §§1 and 2 is the local Ordinary. Otherwise, when the person is a member of a pontifical clerical institute or of a pontifical clerical society of apostolic life, it is the major Superior; when of other religious institutes, it is the member’s proper Ordinary.
Canon 1287.§1 Where ecclesiastical goods of any kind are not lawfully withdrawn from the power of governance of the diocesan Bishop, their administrators, both clerical and lay, are bound to submit each year to the local Ordinary an account of
their administration, which he is to pass on to his finance committee for examination.
Any contrary custom is reprobated.

§2 Administrators are to render accounts to the faithful concerning the goods they have given to the Church, in accordance with the norms to be laid down by particular law.

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