Proper utilization donations

Where a contribution or donation, either in cash or in any kind, is taken or received by an institution including an institution maintained exclusively by the State Government or a local authority, the contribution or donation so received shall be utilized only for the purpose for which it was given to it, and in the case of an institution maintained exclusively by the State Government, the cash contribution or donation shall be credited to the personal account of such institution which shall be operated in accordance with the general or special orders of the State Government.