مجلة الاربعين المحكمة
It is impossible for a charity to carry on its activities without funding. This paper considers the annual cycle of religiously mandated giving and argues that people give more when their cycle of giving is weekly or monthly rather than annually. It advocates making weekly or monthly giving a “habit of the heart” that is built upon social or religious obligation. This can be accomplished by utilizing charities with “donor advised funds” to accumulate donations until the appropriate time in the annual giving cycle to disburse the donations to the ultimate recipients. However, there is a theological problem, which constrains a Muslim from withholding the immediate payment and unconditional transfer of zakat. This paper encourages Islamic scholars to consider the challenges of religious giving rules developed historically in an agrarian society and to develop theologically acceptable ways for Muslims to take advantage of modern technologies and tax benefits, which incentivize giving and increase sustainable funding. This requires the appropriate approvals from religious authorities so is a theological challenge as well as needing specialized technology and legal expertise. This paper also highlights aspects of the common law of charity problematic for Muslims because it is based upon principles that are contrary to Islamic theology. These include the common law opposing gifts to “near relatives” which are encouraged in the Qur’an. Charity and tax