Community endowment (Waqf) established and independently audited

This criterion assesses whether the organization has established a formal community endowment (Waqf) with asset-lock provisions that secure resources for long-term community benefit. It evaluates the organization's commitment to intergenerational equity through the creation of sustainable financial structures that preserve capital while generating ongoing returns for community needs. This model institutionalises ongoing charity (Ṣadaqah Jāriyah, Muslim 1631) with robust governance and audit, fulfilling the trust (Amānah, Q4:58) by ensuring assets are delivered to their rightful purposes. The endowment undergoes an annual independent audit covering financial statements (SORP-compliant fund accounting), compliance with the waqf/endowment deed and asset-lock, Shari'ah compliance of investments and uses, and verification of social impact. Findings are publicly reported with corrective actions. Capital preservation and asset-lock controls serve Ḥifẓ al-Māl and Sadd al-dharā’i, ensuring preserved capital multiplies benefit over time (Q2:261).