CWE-CWR-12
Compassion, Welfare & Environment
Community Welfare & Relief
CORE
Excellence
v2.9.7
Transparent zakāt and sadaqah distribution
Evaluates the organization's transparent systems for zakāt and sadaqah management. Upholding this sacred trust (amānah) is vital for institutional excellence, building donor confidence and ensuring that aid is distributed with integrity and accountability to verified recipients. The system must ensure zakat is allocated only to the Qur’anic asnāf (9:60) with a defined ‘āmil policy, and that sadaqah is treated as restricted where donor-imposed purposes apply under SORP fund accounting.
UK Charity Law
- Internal financial controls (CC8)
- Managing a charity’s finances (CC12)
- Charity reserves (CC19)
- Compliance Toolkit: Due diligence (Ch.2)
- Compliance Toolkit: Fraud (Ch.3)
- Protecting charities from harm (Chapter 2)
- Charities SORP (FRS 102) (Mod 2, para 2.2-2.13)
AAOIFI Standards
- SS 35 — Zakah
ISO Standards
- ISO 37301 — Compliance management systems
- ISO 37001 — Anti-bribery management systems
Related Criteria
CWE-CWR-01 Weekly Dignified Food Support Service (Food Bank, Pantry, or Hot Meals)
CWE-CWR-02 Hardship-grant / zakāt emergency fund
CWE-CWR-03 Volunteer management: hours logging, safer recruitment & safeguarding
CWE-CWR-04 Partnerships with local authorities and community organisations (NGOs/VCSE)
CWE-CWR-05 User-impact survey results
Version
2.9.7
2025-11-05
Discussion (1)
Administrator
2026-03-07 11:08:00.967968
📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json
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