The taxation of awqaf is not just a legal question but a moral and philosophical one. This analysis explores how faith-based endowments intersect with modern tax systems, public finance and social justice. By DR HISHAM DAFTERDAR The taxation of awqaf remains a contentious issue among policymakers, legal...

DR HISHAM DAFTERDAR DONATED assets are the backbone and lifeblood of awqaf organisations. The term ‘awqaf’ refers to assets that are donated by individuals or organisations for charitable, social and environmental purposes. Without donated assets, awqaf cannot be established. Assets benefit not only the recipients of awqaf...

DR HISHAM DAFTERDAR In the first part of this series, we looked at the first stage of the diminishing musharakah contract signed between an awqaf foundation based in the Emirate of Ajman, UAE and a private developer. After completion of the project, the relationship between the partners...

It is important for awqaf to establish clear guidelines and boundaries in their relationship with corporations to ensure that their mission and core values are not compromised. By DR HISHAM DAFTERDAR Waqf is a voluntary act by individuals dedicating assets for the purpose of making long-term social,...

ZEINOUL ABEDIEN CAJEE argues that there are many ways to become an empowered and strong community. WAQF is a powerful medium or mechanism to empower communities. In the context of community development, empowerment can be defined as a process by which members of a community organise themselves...