charitable waqf for the benefit <strong>of</strong> the poor. 79 A Hadīth also speaks <strong>of</strong> the prophet Muhammaddirecting his Companion (and second successor to the caliphate) to establish a waqf, and sets forthclearly many <strong>of</strong> the conditions <strong>of</strong> this form <strong>of</strong> charity:Ibn ‘Umar reported, ‘Umar ibn al-Khattāb got land in Khaibar; so he came to theProphet, peace and blessings <strong>of</strong> Allah be on him, to consult him about it. He said, OMessenger <strong>of</strong> Allāh! I have got land in Khaibar than which I have never obtained morevaluable property; what dost thou advise about it? He said: “If thou likest, make aproperty itself to remain inalienable, and give (the pr<strong>of</strong>it from) it in charity.” So ‘Umarmade it a charity on the condition that it shall not be sold, nor given away, nor inherited,and made it a charity among the needy and the relatives and to set free slaves and in theway <strong>of</strong> Allāh … 80According to Tradition, after making the above-described waqf, ‘Umar decided to declare it inwriting and he invited some <strong>of</strong> the Prophet’s Companions to attest the document. According toJaber, one <strong>of</strong> the Companions, when word got around <strong>of</strong> what ‘Umar was doing, other real estateowner’s starting creating their own awqaf. Supposedly, some <strong>of</strong> them not only created awqaf forthe benefit <strong>of</strong> the needy, but also included a condition that their own children and descendantsshould have priority to the waqf revenues, with only the surplus going to benefit the poor. 81 Thiswas apparently the genesis <strong>of</strong> the third type <strong>of</strong> waqf, the family or posterity waqf. Soon, Islamicjurists rested authority for this type <strong>of</strong> waqf institution on sayings attributed to the prophetMuhammad -- such as, ‘It is better to leave your heirs rich than to leave them destitute, beggingfrom others’ and ‘One’s family and descendents are fitting objects <strong>of</strong> charity … To bestow onthem and to provide for their future subsistence is more pious and obtains greater reward than tobestow on the indigent stranger.’ 82 Indeed, a Hadīth reports that, at the express recommendation<strong>of</strong> the Prophet, a certain Abu Talha created a waqf <strong>of</strong> his expansive date-palm garden from whichthe wealth was to be disributed among his relatives. 83Of the three types <strong>of</strong> awqaf, the family waqf was the most troubling to most rulers <strong>of</strong> Islamic andpredominantly-Islamic states. 84 Unlike the religious and purely philanthropic awqaf, the familywaqf usually added little in the way <strong>of</strong> social services, 85 yet it took away part <strong>of</strong> the state’s taxbase and protected properties from confiscation in times <strong>of</strong> fiscal emergency. As such, rulerssought to curb the creation <strong>of</strong> family awqaf by their Muslim subjects. Particularly in Islamicstates, however, they also had to walk a fine line between discouraging certain awqaf and79 Ibid; Monzer Kahf, ‘Waqf: A Quick Overview’ [undated, unpublished paper] < http://monzer.kahf.com/papers/english/WAQF,%20A%20QUICK%20OVERVIEW.pdf > at 20 June 2005.80 Maulānā Muhammad ‘Alī, above n 43, 275 [14].81 Kahf, above n 70, 4.82 See, e.g., Kuran, above n 72, 855; David S. Powers, ‘The Islamic Family Endowment (Waqf)’ (1999) 32Vanderbilt Journal <strong>of</strong> Transnational <strong>Law</strong> 1167, 1176; Jeffrey A. Schoenblum, ‘The Role <strong>of</strong> Legal Doctrinein the Decline <strong>of</strong> the Islamic Waqf: A Comparison with the Trust’ (1999) 32 Vanderbilt Journal <strong>of</strong>Transnational <strong>Law</strong> 1191, 1207-8.83 Muhammad Ismâ'îl al-Bukhârî, Hadīth 4:30 < http://www.sacredtexts.com/isl/bukhari/bh4/bh4_29.htm>;see also, Maulānā Muhammad ‘Alī, above n 44, 516.84 More recent governments have shared these concerns, for various reasons, including for example theBritish Raj in South Asia which declared invalid family awqaf and, subsequently re-validated them, andthen placed regulatory strictures on them. See discussion, below, pp. 25-26.85 It should be noted that, owing to the social norms <strong>of</strong> the time, even family awqaf apparently did deliversome social service: one empirical study <strong>of</strong> Ottoman awqaf shows that only 7% <strong>of</strong> awqaf registered duringthe 18 th century did not provide any service outside the founder’s family; as many as 75% were familyawqaf that also served non-family interests, and the remaining 18% were strictly charitable awqaf. Kuran,above n 72, 858.18
avoiding the appearance <strong>of</strong> impiety, the latter <strong>of</strong> which might weaken the ruler’s legitimacy orauthority. Ironically, the same ruling elite who sought to curb the establishment <strong>of</strong> family awqafalso needed to tread somewhat lightly because <strong>of</strong> their own interests in sheltering property inawqaf. The ruling elite -- be they the political leadership, bureaucrats, military <strong>of</strong>ficials, judgesor clerics -- were also the predominant land owners and those who had the most wealth. Often,they were vulnerable to loss <strong>of</strong> political power and, with that, having their assets confiscated.Accordingly, ‘[m]embers <strong>of</strong> the ruling class established family waqfs as a means <strong>of</strong> ensuring theirfamilies against loss <strong>of</strong> political influence and earning capacity. Over the centuries, countlessoverconfident state <strong>of</strong>ficials who failed to take this precaution in a timely manner saw their assetsexpropriated and their families driven into poverty.’ 86 Especially as options for shelteringproperty were quite limited in early Islamic societies, therefore, it was in their own best intereststo preserve the institution <strong>of</strong> the family waqf.Traditionally, all three types <strong>of</strong> waqf enjoyed enormous growth and popularity 87 -- at least untilmodern governments, as well, began to see the waqf as a threat to their absolute power andcontrol <strong>of</strong> society, and began seizing, nationalizing, replacing with state-run substitutes, oraltogether closing down awqaf and other forms <strong>of</strong> Islamic philanthropy and charity. 88Throughout Islamic history, a remarkably large proportion <strong>of</strong> lands were dedicated as waqf landsand the awqaf were responsible for much <strong>of</strong> what comprised the classical Islamic city and society.Typically, dedicated waqf properties would include ‘a mosque, a mausoleum for the founder, amadrasa (Islamic school), and commercial complexes such as a hostel for traveling traders or acovered bazaar, to generate income for the social services and religious facilities,’ and even‘housing owned by the waqf, also rented for income, as well as other social service facilities, suchas a hospital, public water fountain, soup kitchen, or orphanage.’ 89 Various studies indicate thatfully three-fourths <strong>of</strong> the lands consisting <strong>of</strong> the Ottoman Empire were established as waqf lands;in the mid-19 th century, waqf ‘agricultural land constituted half <strong>of</strong> the size <strong>of</strong> land in Algeria’ andone-third in Tunisia; and even in the mid-20 th century, one-eighth in Egypt. 90 Today, more than8,000 educational institutions and more than 123,000 mosques in Bangladesh alone are waqfinstitutions. 91 A University in Karachi is financed by a waqf. 92 A large shopping complex inDakha is a waqf, providing employment to a large number <strong>of</strong> people and even financing apublication house, a large auditorium, and a mosque. 93These and other innumerable examples underscore the preeminent role <strong>of</strong> the waqf in Islamiccivil society throughout history. The waqf connected together all segments <strong>of</strong> Islamic society,86 Ibid 857.87 The various reasons for this tremendous popularity are outside the scope <strong>of</strong> this paper, but it should benoted that -- not unlike the motives <strong>of</strong> many modern Western benefactors -- they include more than merealtruistic zeal: founders <strong>of</strong> awqaf were <strong>of</strong>ten motivated by the desire to enhance their reputations for piety,generally enhance their status in the community, spread political and religious ideology, shelter wealthfrom opportunistic taxation and government confiscation, ‘launder assets,’ and to preserve pre-Islamicinheritance customs. For a thorough discussion <strong>of</strong> these motives, see, e.g., Kuran, above n 72, 842-843,853-861.88 Bremer, above n 37, 12.89 Ibid 10.90 Sadeq, above n 74, 140.91 Ibid 140-41.92 Ibid 141.93 Ibid.19
- 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,
- Page 11 and 12: [a]lthough civil society organizati
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- Page 15 and 16: duty.’ 55 In contrast to zakāt,
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- Page 25 and 26: number of awqaf for myriad public p
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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
- Page 41 and 42: dimension is emphasized with Articl
- Page 43 and 44: The Copenhagen document deals with
- Page 45 and 46: Historically, the 1946 Constitution
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- Page 49 and 50: This position by the Greek governme
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- Page 57 and 58: declare the party as unconstitution
- Page 59 and 60: The cases analyzed below, exemplify
- Page 61 and 62: ECHR, and based upon this analysis,
- Page 63 and 64: Jabuka in particular, recognized as
- Page 65 and 66: the minority still face problems in
- Page 67 and 68: 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