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.
| Metric | Timeliness |
|---|---|
| Target | ≥90% |
| Frequency | Monthly |
| Method | % of zakat disbursed within 12 months |
| Unit | Percentage |
Level 1: Initial/Ad-hoc
Basic, informal processes are used. Funds may be co-mingled, and distribution relies on personal judgment with minimal documentation.
Level 2: Developing
A formal policy exists. Segregated bank accounts are used for zakāt. Basic records of collections and distributions are maintained.
Level 3: Established
Policy fully implemented. Sanctions screening operational for partners. Documented cost allocation and admin policy in place. GDPR DPIA completed for beneficiary processing. Verification of eligibility is documented.
Level 4: Advanced
Periodic independent Shariah audits. Partner monitoring and end-use verification performed and sampled. Public disclosure includes admin share and carry-forward reasons.
Level 5: Optimizing
Integrated system with automated screening and risk scoring. Near-real-time dashboards. Independent assurance over restricted funds. Routine QA sampling with published verification rates.
Organisation Types
By Organisation Size
| Size | Applicability | Notes |
|---|---|---|
| Micro | partial | Must legally treat Zakat as restricted, but formal documented cost-allocation methodologies and month-end reconciliation packs are disproportionate. |
| Small | partial | Restricted fund rules strictly apply, but formal cost-allocation policies and month-end reporting packs can be simplified. |
| Medium | full | |
| Large | full | |
| Major | full |
Applicable When
- The organization collects and distributes Zakat funds.
- The organization collects and distributes Sadaqah funds.
Not Applicable When
- The organization does not collect or distribute Zakat or Sadaqah funds.
Related Criteria
Discussion (1)
📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json
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