There is intense debate in public domain about should government be controlling temples. This is being contested in courts also. In this context two key questions that are raised are:

• If the temples are to be freed from state control, to which institutions could these be handed over?
• What should be the relationship of these institutions with the State, and the inter and intra Governance institutional and administrative structure of temples?

This Report seeks to provide macro institutional framework for:

• State level Governance structure for temple management;
• Structure of inter-temples network, and intra-temple organizational design and administration;
• Finances, audit and control system.

The focus of the Report is on Hindu temples under the control of endowment department of the states. This paper traces the history of state take over of temples and the system as it exists taking as case the Hindu Religious and Charitable Endowments Department (HR & CE), of Tamil Nadu. This paper provides a framework for governance, institutional arrangements, and control on the principles of public – public partnership. This principle balances the power between state and public. It recommends that while State will be the custodian of assets and will manage through independent Boards of Temples, the management of the assets and all spiritual rituals will be the responsibility of respective Temple Boards. The systems are more or less similar in the Southern states and these recommendations are applicable across these states.