An association registered with the Directorate of Social Solidarity is dedicated to supporting people with special needs and disabilities, providing a variety of cultural and religious services. The association seeks to carry out a range of activities, such as establishing intellectual development centers, organizing educational classes, holding educational and marketing exhibitions in collaboration with the relevant authorities, and the execution of social integration programs. The organization also coordinates hajj and ‘umrah trips for its members; establishes cultural, educational, and religious offices; conducts Quran memorization classes; and organizes seminars and lectures on cultural, educational, and religious topics. Additionally, it arranges educational and cultural field trips for members, and publishes magazines or newsletters to highlight the association’s activities.

To what extent is it permissible for the association to accept zakat funds from charitable donors to be spent on the children served by the association and the mentioned activities?

It is permissible to spend zakat funds on individuals with special needs and disabilities among the poor and needy. These funds may be used to meet their essential needs, sustain their livelihoods, facilitate their rehabilitation and education, and support similar needs. However, funding for the other listed activities should come from donations, unrestricted voluntary charity (sadaqah), and ongoing charity (sadaqah jariyah) that are allocated with the donors’ knowledge and consent, not from zakat funds, while adhering to the governing laws and regulations.

Zakat, a pillar of Islam
Zakat is one of the pillars of Islam. The noble Shari’ah has specified its recipients, as stated in the words of Allah Almighty,
"Alms are meant only for the poor, the needy, those who administer them, those whose hearts need wining over, to free slaves and help those in debt, for Allah's cause, and for travelers in need. This is ordained by Allah; Allah is all Knowing and wise” (Quran, 9:60).

The majority of jurists have stipulated that zakat must be transferred to the ownership of the poor or needy, enabling them to dispose of it as they wish and decide how best to fulfill their needs which they know better than anyone else. This condition of direct transfer is emphasized in sources such as Al-Mabsut by al-Sarakhsi (2/202), Mughni al-Muhtaj by Imam Shams al-Din al-Khatib al-Shirbini (4/173), and Al-Mughni by Imam Muwaffaq al-Din Ibn Qudamah (2/500).

Thus, the purpose of zakat is to provide for the needs of the poor and needy, and to support their livelihoods and well-being. In essence, the primary objective of zakat is to invest in human development rather than physical construction. Meeting the needs of the poor in terms of clothing, food, accommodation, living expenses, education, medical treatment, and all aspects of life should be the primary focus, aligning with the fundamental wisdom of zakat which scholars have described as “fulfilling the essential needs of Muslims,” as mentioned in Jami‘ al-Bayan by Imam Abu Ja‘far al-Tabari. It is for this reason that the Messenger of Allah (peace and blessings be upon him) specifically mentioned the poor and needy in the hadith of Mu‘adh Ibn Jabal as he prepared him for his mission in Yemen. He said, “Inform them that Allah has made it obligatory upon them to pay zakat from their wealth, to be taken from their rich and given to their poor” (Bukhari and Muslim).

The care, rehabilitation, and education of poor and needy individuals with special needs and disabilities falls under this directive. It is important to note that disability alone does not entitle a person to receive zakat unless it is accompanied by poverty or need. In such a case, zakat is given due to their poverty, not because of their disability. Moreover, if it is permissible to allocate zakat to such individuals, then it is even more appropriate to do so from donations and charitable contributions.

As for the other activities listed in the question, they must be financed through unrestricted and ongoing donations and charities, which are allocated for these purposes with the donors’ permission rather than through zakat. General charity is wider in scope than zakat. Unlike zakat, general charity may be given to both the poor and others and does not require transfer of ownership. The activities mentioned in the questions may also be covered from endowments (awqaf), if the endower stipulates it. Abu Huraira (may Allah be pleased with him) narrated that the Prophet (peace and blessings be upon him) said, “When a person dies, his deeds come to an end except for three: an ongoing charity, beneficial knowledge, or a righteous child who prays for him” (recorded by Muslim). An ongoing charity is any charity whose benefits and reward persist over time, as defined by Qadi ‘Iyad in Mashariq al-Anwar (1/145). A group of scholars interpreted it as pertaining to endowments, as it serves as the clearest example of ongoing charity.

 

The ruling

Based on the above,
it is permissible to allocate zakat funds toward the care of individuals with special needs and disabilities who are poor or needy, including providing for their daily needs, securing their livelihoods, rehabilitating them, educating them, and providing similar support.  

The other activities mentioned in the question must be financed through unrestricted and ongoing donations and charitable contributions, which are allocated for these purposes with the donors’ permission rather than through zakat. This must be carried out in accordance with the governing laws and regulations.

And Allah the Almighty knows best