1.         Establishment of Fund (Bayt al-Maal)

Article 94

1.         A Local Fund for the Local Organisation, Regional Fund in the Region, District Fund in the District, Divisional Fund in the Division, Provincial Fund in the Province, and Central Fund in the Centre shall be established, unless the higher Council declares it unnecessary to establish a separate Fund for any set-up or considers it enough to have one Fund instead of separate Funds in certain area.

2.         All powers for the management of Funds shall vest in the President.

2.         Source of Fund’s Income

Article 95

The Income of Jama’at’s Funds shall come from:

1.         Jama’at’s members and those interested in its work, through

            a.         Contributions

            b.         Zakat and Ushr

            c.         Charity (Sadaqaat)

2.                  Subordinate Funds

3.                  Profit from Jama’at’s publications

4.                  Profit from Jama’at’s bookshops

5.                  Luqta (what is collected in Jama’at’s offices and assemblies and which may be deposited in the Fund according to the rules of shari’ah)

6.                  Income from Jama’at’s properties

7.                  Income from trusts dedicated for the Jama’at

Explanation: Jama’at’s members shall compulsorily deposit their Zakat, Ushr and obligatory charity in the Fund of Jama’at.

3.         Powers to Spend from Fund

Article 96

1.                  Each Fund shall be under its President and the President shall have powers to spend from his Fund on any of Jama’at’s work, but each President shall be answerable to his higher set-ups’ Presidents.

2.                  The President shall be answerable to the Central Council for the income and expenditure in the Fund.

3.         Audit of the Central Fund shall be conducted each year by an auditor appointed by the Council, and the auditor’s report shall be presented before the Council.