Q: Is it permissible to claim a deduction or rebate on contributions to a Non Profit Organisation (Islamic based) on the following from SARS, 1. Zakat 2. Lillah. If so, what restrictions, if any, are applicable to any rebate or benefit received?
A: The taxes that are imposed from the side of the government (which are not in lieu of valid services) are zulm (extortion). The one who gives his zakaah to an Islamic organisation has, in actual fact, appointed them to discharge the full amount as zakaah to its recipients on his behalf. Through the organisation using the money to purchase clothing, food hampers, etc. and being charged vat on the purchases, the zakaah of the entire amount will not be discharged. For example, the organisation received R100 zakaah to distribute among the poor. Food items to the value of R100 were purchased including vat. The entire R100 was the haq of the fuqaraa and was supposed to reach them. However, only R86 reached them (through the food hampers) as the R14 was given to the government as tax (extortion). Hence, the zakaah of only R86 will be discharged and the remaining R14 will still have to be given in zakaah. When the R14 is claimed from SARS, it will have to be distributed as zakaah amongst the poor due to it being their haq.
And Allah Ta’ala knows best.
وعن أبي حرة الرقاشي عن عمه قال قال رسول الله صلى الله عليه وسلم ” ألا لا تظلموا ألا لا يحل مال امرئ إلا بطيب نفس منه ” رواه البيهقي في شعب الإيمان والدارقطني في المجتبى ( مشكوٰة المصابيح ص255)
ويشترط أن يكون الصرف ( تمليكا ) لا إباحة كما مر
و قال في رد المحتار : قوله ( تمليكا ) فلا يكفي فيها الإطعام إلا بطريق التمليك ولو أطعمه عنده ناويا الزكاة لا تكفي ط (رد المحتار 2/344)
Answered by:
Mufti Zakaria Makada
Checked & Approved:
Mufti Ebrahim Salejee (Isipingo Beach)