Zakat Policy

1. Introduction

As-Subah Trust operates under a 100% donation policy, ensuring that every penny of zakat entrusted to us is delivered to those who are eligible according to Islamic law. This Zakat Policy outlines our commitment to distributing zakat strictly in accordance with the principles of the Hanafi school of thought, with complete separation from our administrative and operational expenditure.

2. Core Principles

• Zakat is a sacred obligation (farḍ) and must be treated with the utmost responsibility and integrity.
• Zakat funds are ring-fenced and never mixed with sadaqah, lillah, or general donations.
• As-Subah Trust adheres to a 100% zakat donation policy: No zakat is used for salaries, fundraising, admin, or logistics.
• All zakat distributions are conducted with the condition of tamlik (transfer of ownership) to eligible individuals, in line with Hanafi jurisprudence.

3. Eligible Beneficiaries

Zakat will only be distributed to those who qualify under the eight categories mentioned in the Qur'an (Surah al-Tawbah, 9:60), with the following clarifications in accordance with the Hanafi madhhab:

1. Al-Fuqara (The Poor) – Those who do not possess wealth equal to or exceeding the nisab threshold.
2. Al-Masakin (The Needy) – Those in greater hardship than the poor, often with no means of income.
3. Al-Ghārimūn (The Indebted) – Individuals burdened by legitimate debts they are unable to repay, provided they themselves are otherwise zakat-eligible.
4. Al-Mu'allafatu Qulūbuhum – This category is considered abrogated in the Hanafi school. As-Subah Trust does not allocate zakat under this category.
5. Ibn al-Sabīl (The Stranded Traveller) – A traveller who is cut off from their resources and is in genuine need, even if they are wealthy at home.
6. Fī Sabīlillāh (In the Path of Allah) – In the Hanafi interpretation, this refers to individuals personally striving in the way of Allah (e.g. students of knowledge in hardship), not general public works or daʿwah institutions.
7. Riqāb (freeing captives/slaves) – Historical; in modern times applied only with caution and a qualified fatwa. As-Subah Trust does not allocate zakat under this category.
8. Al-'Āmilūn ʿAlayhā (Zakat collectors) – Not applicable to As-Subah Trust, as we do not deduct salaries or wages from zakat funds.

Zakat is only valid when ownership (tamlik) is transferred to an eligible individual, who:

• Does not possess nisab after deducting debts and necessities.
• Is not a Hāshimī (from the family of the Prophet ﷺ), as zakat is not given to Banū Hāshim or their freed slaves according to the Hanafi school.
• Is given actual wealth or its equivalent, not just permission to use resources (e.g. housing or meals without transfer of ownership does not fulfil zakat).

4. Zakat-Eligible Activities at As-Subah Trust

Zakat is only used for projects or activities where direct benefit and ownership is transferred to zakat-eligible individuals. These include:

• Direct financial assistance (cash transfers to the poor, widows, or refugees).
• Emergency food and essentials, distributed with the intention of ownership transfer.
• Medical aid for eligible individuals (e.g. paying for surgeries or treatment costs).
• Debt relief for individuals in valid, halal debts.
• Livelihood support: sewing machines for zakat-eligible women, goats or livestock for rural families, business start-up kits (subject to tamlik).
• Student support, where the recipient is poor and the support is transferred as ownership.

5. Zakat Will NOT Be Used For

• Admin, salaries, logistics, or operations (in line with 100% donation policy).
• Masjid or school construction, unless there is personal ownership transfer.
• General da'wah or community events.
• Wells, toilets, or infrastructure, unless ownership is transferred to zakat-eligible individuals (rare).
• Institutional costs, such as rent, travel, or utilities.
• Funeral or burial costs, unless directly for a poor individual and within the tamlik framework.
• Anyone ineligible for zakat (i.e. those who meet or exceed nisab threshold).

6. Process and Due Diligence

As-Subah Trust implements a robust verification process for all zakat distributions:

• Means-testing applicants to ensure zakat eligibility.
• Maintaining confidentiality and preserving the dignity of all recipients.
• Documenting every disbursement for full transparency.
• Separate accounting of zakat funds from all other donations.

7. Transparency and Accountability

• Donors may request a breakdown or general report of zakat disbursements.
• Annual audits are conducted to ensure compliance and proper distribution.
• Zakat-related reports are available upon request for public confidence.

8. Final Word

Zakat is a trust (amānah) from Allah and a right of the poor. As-Subah Trust is honoured to carry this responsibility on behalf of our donors and is fully committed to:

• Ensuring sharʿī compliance in all zakat spending.
• Upholding the 100% donation guarantee.
• Reaching those most in need, with dignity, integrity, and compassion.