Resolutions of Iftaa' Board



Resolutions of Iftaa' Board

"Resolution No. (246): "Ruling on Zakah of Associations and Unions' Funds"

Date Added : 04-12-2017

Resolution No. (246) by the Board of Iftaa', Research and Islamic Studies:

"Ruling on Zakah of Associations and Unions' Funds"

Date 2/Rabi' Al-Thani/1439 AH, corresponding to 21/11/2017 AD

 

All perfect praise be to Allah, The Lord of The Worlds, and may His peace and blessings be upon our Prophet Muhammad and upon all of his family and companions.

During its 13th session held on the above date, the Board of Iftaa', Research and Islamic Studies reviewed the letter sent from the Chairman of Jordan Housing Developers Association, and reads as follows:" We would like to ask about the Sharia Ruling on the Zakah's Nisaab {Minimum amount liable for Zakah}of the nonprofit funds of the Associations and Unions such as Jordan Housing Developers Association whose incomes consist of membership fees and other members' annual subscriptions. Moreover, these funds are distributed on the association's activities, employees' salaries, rents and many other activities. Yet, the aforementioned association is a nonprofit party and aims to develop the career of constructing apartments and buildings as is the case with many other unions. The statute of the Association is included in the letter?

After prolonged deliberations, the Board decided the following:

Zakah is a commandment of Allah to a Muslim with the conditions clarified by the scripts of Sharia and the first of which is "Possession" referred to, by jurists, as "Specific owner" since it is stated in [Nihayat Al-Muhtaj vol.3/pp.127]: "Being possessed by a specific owner is among the conditions that make Zakah on wealth obligatory."

Similar to endowment funds, the Zakah condition (Specific owner or owners) doesn't apply to the afore parties. 

Moreover, Zakah is due on co-operative associations and other organizations that have a specific owner

or multiple shareholders. And Allah Knows Best. 

 

Chairman of Iftaa` Board,

Grand Mufti of Jordan,

Dr. Mohammad Al-Khalayleh

Vice Chairman, Sheikh Abdulkareem Al-Khasawneh

Prof. Abdullah Al-Fawaz, Member

Dr. Ahmad Al-Hasanat, Member

Dr. Mohammad Khair Al-Esa, Member

Dr. Majid Darawsheh, Member

Sheikh Sa`eid Al-Hijjawi, Member

Judge Khalid Woraikat, Member

Dr. Mohammad Al-Zo`bi, Member

 

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Summarized Fatawaa

What are the conditions governing the portion that must be distributed to the poor from a voluntary uḍḥiyyah (sacrificial offering)?

 
 
 
 
 
 

All praise is due to Allah, and may peace and blessings be upon our Master, the Messenger of Allah.
The following conditions apply to the portion distributed to the poor from the sacrificial animal:
First: It must be meat — it isn`t valid to give the poor organs or offal such as the liver.
Second: It must be given raw — cooked meat does not fulfil the requirement.
Third: It must amount to no less than half a kilogram. And Allah Almighty knows best.

What is the ruling on one who performs ablution or the ritual bath while having nail polish?

Nail polish must be removed before ablution or ritual bath so that water reaches what is beneath it, because it is a barrier that prevents water from reaching that area. This is based on the hadith narrated by Ali (may Allah be pleased with him) from the Prophet (peace be upon him): "Whoever leaves a hair's breadth of his body unwashed from major impurity, such and such will be done to him in the Fire." (Reported by al-Bukhari). And Allah the Almighty knows best.

What is the ruling on waiving a debt owed by a debtor and counting it toward zakāh?

All praise is due to Allah, and peace and blessings be upon our master, the Messenger of Allah ﷺ.
Waiving a debt owed by a debtor, with the intention of counting it toward zakāh, does not fulfill the zakāh obligation. Rather, it constitutes an ordinary act of charity, for which Allah rewards the giver generously — since one of the conditions for the validity of zakāh is that the person paying it must form the intention of zakāh at the actual moment the wealth is paid out. In this case, the debt has already been established as a standing obligation upon the borrower, so it is not valid to simply redirect the intention toward zakāh after the fact.
It is preferable, instead, for the creditor to first collect the debt from the debtor, and then return to him the amount of money he is required to pay as zakāh — or a portion of it — if the debtor happens to fall under one of the eight categories that Allah, the Exalted, has commanded be given from zakāh.
It is stated in ‘Umdat as-Sālik, from the books of the Shāfi‘ī school: "If someone gives [money] to a poor person, stipulating that the recipient return it to him in payment of a debt owed to him, or says, 'I am making what you owe me into zakāh, so take it [as such]' — this is not valid. But if he gives it to him with the [unstated] intention that the recipient will use it to repay him, or says, 'Repay what you owe me, so that I may [then separately] give it to you as zakāh,' or the debtor himself says, 'Give it to me, so that I may [then] repay you with it' — this is valid, and there is no binding obligation for the recipient to actually fulfill this [informal understanding]." And Allah, the Exalted, knows best.

Is a person who forgot to make up missed fasts until the next Ramadan began required to pay expiatory compensation (Fidyah) alongside the makeup fast (Qada')?

 
All praise is due to Allah, and peace and blessings be upon our master, the Messenger of Allah.
 
Whoever forgets to make up missed fasts of Ramadan (Qada') until the following Ramadan begins incurs no sin, pursuant to the statement of the Messenger of Allah (peace and blessings be upon him): "Indeed, Allah has pardoned for my nation their mistakes, their forgetfulness, and that which they are coerced into doing." [Narrated by Ibn Majah, and Al-Bayhaqi in Al-Sunan Al-Kubra]
 
Furthermore, such an individual is not obligated to pay a expiatory compensation (Fidyah). It is stated in Bushra Al-Karim (p. 580)—one of the authoritative Shafi'i jurisprudential texts: "As for delaying it [the makeup fasts] due to a valid excuse—such as travel, breastfeeding, forgetfulness, or ignorance of the prohibition of delay (even for one living among scholars)—no Fidyah is required. This is because delaying performance during the actual month is permissible due to these excuses; hence, delaying makeup fasts is even more permissible, even if it continues for years."
And Allah Almighty knows best.