Canon 1046

1. A person who accepts to be a trustee for goods bequeathed

for pious causes whether by an act made during life or at death,

must inform his own hierarch of this trusteeship and list all the

goods that are entrusted to him along with the obligations attached to them; if, however, the donor expressly and completely

prohibits this, the person is not to accept the trust. 2. The

hierarch must demand that the goods held in trust be safeguarded

and, in accordance with can. 1045, 2, ensure that the pious will

is executed. 3. When goods are committed in trust to a member

of a religious institute or of a society of common life in the

manner of the religious, and have been designated for the assistance of the Churches of a place or an eparchy, or of the Christian faithful whose domicile is there, or of pious causes, the

hierarch mentioned in 1 and 2 is the hierarch of that place.