poor or provide other social services. 65 Zakāt funds are established by governments (the moretraditional model), by banks, or by similar funds-management institutions. As mentioned above,non-governmental zakāt fund institutions appear to be a relatively recent development in Islamiccharity. Dubai Islamic Bank, for example, claims that it established the ‘first’ Islamic ZakātFund in 1975, ‘as a pioneering initiative by Dubai Islamic Bank, as part <strong>of</strong> its belief in fulfillingthe Zakat obligation imposed by God.’ 66 Moreover, although evidence <strong>of</strong> this is ‘anecdotalrather than the result <strong>of</strong> in-depth study <strong>of</strong> zakat institutions,’ there may be emerging a variety <strong>of</strong>new models. 67 This includes such cross-border innovations as the recently-announced jointventure between Dubai eGovernment and the Zakat Fund in Abu Dhabi. 68 Interestingly, whileapparently they have not been studied enough yet to reach any concrete conclusions as to whythese zakāt funds may be growing in popularity, it may reflectthe opening <strong>of</strong> Islamic societies to more pluralistic and democratic approaches; theemergence <strong>of</strong> a new and powerful Muslim middle class in the United States, Europe,South Asia, Southeast Asia, and even in the Middle East; and the increasinglyinternational nature <strong>of</strong> relationships within the Islamic world. 69In contrast to the contemporary zakāt fund, the ‘idea <strong>of</strong> the waqf is as old as humanity.’ 70 Formillennia, societies have established temples and other places <strong>of</strong> religious worship, as well asproperties exclusively dedicated as monasteries, schools, and libraries. Some scholars argue thatthe modern form <strong>of</strong> the waqf derives from Byzantine practice and, in the Abrahamaic tradition,Abraham is regarded as the founder <strong>of</strong> the first waqf in establishing endowed temples. 71Pr<strong>of</strong>essor Timur Kuran elaborates in an in-depth study <strong>of</strong> the origins and development <strong>of</strong> thewaqf:The institution did not have to be developed from scratch because various ancientpeoples – Persians, Egyptians, Turks, Jews, Byzantines, Romans, and others – haddeveloped similar structures. Just as Islam itself did not emerge in a historical vacuum,so the first founders <strong>of</strong> Islamic trusts and the jurists who shaped the pertinent regulationsalmost certainly drew inspiration from models already present around them. 72In turn, the waqf not only established itself as a ‘defining feature <strong>of</strong> Islamic civilization … [but] itwent on to become a source <strong>of</strong> cross-civilizational emulation.’ 73 Scholars credit the waqf withhaving influenced the development <strong>of</strong> trusts in Western Europe -- most notably the establishment65 Bremer, above n 37, 8.66 Dubai Islamic Bank website at 12 July 2005: ‘Thebank set up the Zakat Fund to channelise the zakat from the bank funds, such as reserve amounts and theforwarded pr<strong>of</strong>its. The Fund also collects the zakat <strong>of</strong> those clients who wish the bank to distribute it ontheir behalf.’67 Bremer, above n 37, 11.68 ‘Dubai eGovernment joins hands with Zakat Fund’, AME Info FZ LLC (United Arab Emirates), 21March 2005, < http://www.ameinfo.com/56214.html> at 12 July 2005.69 Bremer, above n 37, 11.70 Monzer Kahf, ‘Waqf and its sociopolitical aspects’ (1992) [published by Islamic Research and TrainingInstitute (IRTI) <strong>of</strong> the Islamic Development Bank (IDB), Jeddah, Saudi Arabia] at 20 June 2005.71 Bremer, above n 37, 9, citing John Robert Barnes, An Introduction to Religious Foundations in theOttoman Empire (1987) 5-6, 12-15.72 Timur Kuran, ‘The Provision <strong>of</strong> Public Goods under Islamic <strong>Law</strong>: Origins, Impact, and Limitations <strong>of</strong>the Waqf System’ (2001) 35 <strong>Law</strong> and Society Review 841, 848.73 Ibid.16
<strong>of</strong> such venerable educational institutions as the University <strong>of</strong> Oxford and Merton College 74 --‘where the institution <strong>of</strong> the trust emerged only in the 13 th century, a half millennium after itstruck roots in the Islamic Middle East.’ 75Interestingly, the institutional structure <strong>of</strong> the waqf has remained relatively uniform throughoutmost <strong>of</strong> its history. The basic elements are:(1) A declaration <strong>of</strong> the waqf made by the legal owner <strong>of</strong> property – usually made inwriting, according to a form supplied by a notary, although oral forms appear to havebeen acceptable,(2) that he is immobilizing that property in perpetuity,(3) for a particular purpose,(4) to be managed according to certain criteria and priorities established by the founder,(5) for the benefit <strong>of</strong> a selected class <strong>of</strong> beneficiaries, and(6) designating a mutawalli (essentially the trustee) to manage the waqf, and prescribingthe appointment <strong>of</strong> successor mutawallis;(7) any employees, if necessary, hired and managed by the mutawalli;(8) a fiduciary duty on the part <strong>of</strong> the mutawalli to manage the waqf according to thefounder’s declaration and in the interests <strong>of</strong> the beneficiaries, and(9) judicial oversight <strong>of</strong> the mutawalli’s appointment and activities by a local judge. 76Over time, one more crucial element could be said to be added to this list: the role <strong>of</strong> the state.Especially in more modern times, as discussed further below, the state has exerted considerablepressure on judges and mutawallis, and has heavily regulated the creation and operation <strong>of</strong> thewaqf. But otherwise -- even though the rules for forming awqaf somewhat ‘have varied acrossregions, time, and the schools <strong>of</strong> Islamic law’ 77 -- the institutional structure <strong>of</strong> the waqf has notchanged.Within this structural framework, traditional awqaf may be categorized into three types: thereligious waqf, the philanthropic waqf, and the family (or posterity) waqf. Religious awqafestablish mosques and provide revenues for the maintenance and operation <strong>of</strong> mosques. InIslamic history, ‘the first religious waqf is the mosque <strong>of</strong> Quba’ in Madinah … which was builtupon the arrival <strong>of</strong> the Prophet Muhammad in 622 … [and which still] stands now on the samesite with a new and enlarged structure.’ 78Philanthropic awqaf are broader in their scope than merely religious awqaf: they are establishedfor the benefit <strong>of</strong> the poor, as well as for wide-ranging public interests such as basic socialservices, education, health care, libraries, roads and bridges, and parks -- and even for the care <strong>of</strong>animals. Islamic jurists credit the prophet Muhammad with creating the first philanthropic waqf:according to Tradition, the Prophet inherited by Will seven orchards, which he made into a74 See, e.g., Monica M. Gaudiosi, ‘The Influence <strong>of</strong> the Islamic <strong>Law</strong> <strong>of</strong> Waqf on the Development <strong>of</strong> theTrust in England: The Case <strong>of</strong> Merton College’ (1988) 136 University <strong>of</strong> Pennsylvania <strong>Law</strong> Review 1231;AbdulHasan M. Sadeq, ‘Waqf, perpetual charity and poverty alleviation’ (2002) 29 (1/2) InternationalJournal <strong>of</strong> Social Economics 135, citing at 139, Gaudiosi and M. Cizakca, ‘Awqaf in history andimplications for modern Islamic economics’ (Paper presented at the International Conference on Awqaf andEconomic Development, Kuala Lumpur, 2-4 March 1998).75 Kuran, above n 72, 848.76 See, generally, Kuran, above n 72, 861.77 Ibid.78 Kahf, above n 70, 3.17
- Page 1 and 2: INTERNATIONAL JOURNAL OF CIVIL SOCI
- Page 3 and 4: Letter from the EditorDear Readers,
- Page 5 and 6: TABLE OF CONTENTSIJCSL EDITORIAL BO
- Page 7 and 8: ARTICLESTHE ROLE OF THE ISLAMIC WAQ
- Page 9 and 10: ‘a bewildering array of the good,
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- Page 15: duty.’ 55 In contrast to zakāt,
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- Page 29 and 30: prescribed by law. 159 Like the 192
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- Page 33 and 34: VIII. REFERENCESA. Articles/BooksAh
- Page 35 and 36: Meidinger, Errol E, ‘Environmenta
- Page 37 and 38: STUDENT ARTICLESINTERNATIONAL INSTR
- Page 39 and 40: interest for the Balkan, minorities
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- Page 45 and 46: Historically, the 1946 Constitution
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- Page 59 and 60: The cases analyzed below, exemplify
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BibliographyBooks:BLACK’S LAW DIC
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Vlassis Vlassidis, Veniamin Karakos
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THE DIFFERING TAX TREATMENT OF INVE
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…any person who, for compensation
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the assets under management. 437 Th
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As a preliminary matter, a taxpayer
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Commissioner further summarized the
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number of itemized returns. These t
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fiduciary duty implications applica
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operate as a fraud or deceit upon t
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Policy ConsiderationsIn light of th
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more advantageous to address altern
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STUDENT NOTESBUILDING CONSUMER CAPA
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CASE NOTESC A N A D I A N S U P R E
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minimum constitutional protection t
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objective of ensuring safety in sch
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Turning to its impact on courts and
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tribunals to ensure that an appropr