Resolution No.(88) by the Board of Iftaa`, Research and Islamic Studies:
“ Ruling on Giving Zakat for Building a School “
Date: 28/4/1426 AH, corresponding to 8/6/2005 AD.
Question:
Are the sums donated by charity givers for building a school considered from the Zakat due on their property?
Answer: All success is due to Allah.
The channels of Zakaah have been set by the Islamic Sharee'ah within the eight categories mentioned in the Quran. Allah The Almighty says {what means}: “Alms are for the poor and the needy, and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to Truth); for those in bondage and in debt; in the cause of God; and for the wayfarer: (thus is it) ordained by God, and God is full of knowledge and wisdom.”{At-tawbah/60}. Moreover, Zyad Ibn Al-Harith Al-Suda`i narrated: “ I came to the Messenger of Allah (PBUH) and swore allegiance to him, and after telling a long story he said: Then a man came to him and said: Give me some of the sadaqah (alms). The Messenger of Allah (PBUH) said: Allah is not pleased with a Prophet's or anyone else's decision about sadaqat till He has given a decision about them Himself. He has divided those entitled to them into eight categories, so if you come within those categories, I shall give you what you desire.”{Abu Dawood}.
Since building the school isn`t within the categories eligible to receive Zakat, then it is impermissible to consider the sums donated by charity givers for this purpose as Zakat of their property.
Board of Iftaa`
Chairman of the Iftaa` Board, Chief Justice, Izzaldeen At-Tamimi
Dr. Abdulsalam Al-Abbadi Dr. Yousef Ghyzaan
Sheikh Saeid Hijjawi Sheikh Naeim Mojahid
Sheikh AbdulKareem Al-Khasawneh Dr. Wasif Al-Bakri
Dr. Abdulsalaam Al-Salaheen Dr. Ahmad Hilayil