اسم المؤلف:
خلود ناصر حسن السامرائي
اسم المشرف:
احمد عبد الرضا محمد الحسني
المستخلص:
The study discusses with the role of Zakat (Alms) Fund in dealing with the several problems of which forbearing families suffer, such as social, economic and psychological problems. Zakat represents one of Islam's basic elements on whose pillars the foundations of a society are built. Moreover, through it human coherence and relations that ensure interests of individuals and groups are achieved. It was the first foundation for insurance and social solidarity in Islam. It is not a charity for the one who gives and begging by those who receive. The importance of Zakat is attributed to the fact that it is a participation of most of the society's members and the amount it represents out of the total wealth as it represents 2.5% of1 the gross wealth of a society. If organized in a suitable way it could solve many of social problems that are attributed to poverty and contribute to the spread of social solidarity, besides its moral effects as it puts aside grudge and hatred resulted from the division of people into owners who do not care for others and needy people who are neglected. Therefore, the Islamic legislator was concerned with using the funds of this religious obligation for establishing a foundation that deals with the way these funds are employed for the benefits of those poor needy people. So such a fund was established. The rise of the project of Zakat Fund is a historical continuation of (Beit el - Mal), The House of Wealth, founded by the Caliph Omar Ibn Al - Khattab after the increase of resources of the state of Islam after Hegira as a result of the Islamic Conquests and communication with different cultures. The task for that fund was to register all assets; money, crops, booties, spoils, tithes, Zakat, fifths, and any wealth whose owner is unknown. These assets are put in the wealth house. As Zakat fund's assets need to be administrated and organized in current Islamic countries and due to diversity of laws and legislations because of the types of tax collection and distribution, the rise of Zakat Fund projects in some Arab countries is needed. The Fund of Zakat and Charity in Iraq is among pioneer experiments since it was found in 1987. It collected alms and spent them in a wise way according to Islamic legislations, and directing funds towards ones who are in need, particularly poor people in the society, and protecting forbearing persons from slipping into depravity. It may be considered a charity foundation whose vision is distinguished and pioneer in the service of Zakat obligation, achieving solidarity in society and standing with poor people. In the present study, several methods, represented by historical, comparative, statistical and social survey, were used within two ways : 1 - Sample : a sample of forbearing families aided by the Fund of Zakat and Charity, which is a sample of (126) families.2 - Comprehensive Enumeration : Included all employees of the Fund of Zakat and Charity of different positions which were 22 employees.The study is of two perspectives; theoretical and field survey. The theoretical part included four chapters, whereas field survey included three chapters which contain questionnaire forms after collecting data along with a group of hypotheses and analyses. The study comes out with some findings and recommendations, the findings are : 1 - 84% of the surveyed persons think that Zakat Fund contributes with simple aids to decrease the suffering of poor families as a sum of (50000) IDs monthly contributes in a very simple part of covering needs of living. 2 - 96.8% of the sample people think that Zakat Fund is fair in distributing funds to relief poor and needy people and achieving justice in distributing aids to needy families.3 - 96.8% of the sample people think that it is necessary on increase the fund's aids to meet the needs of food and medicines, especially most of the families include persons hit with chronic ailments.4 - 97.6% of the sample people think that there is a positive effect that the aid contributes to relief them from psychological pressures due to their economic conditions.5 - 100% of the employees surveyed said that patronage and personal relations do not have a role in the distribution of aids among families.The study comes with suggestions and recommendations, as follows : 1 - Spreading the culture of Zakat and enlightening society's individuals about it through religious orations , educational programs at radio and television channels and making use of Internet to spread the importance of Zakat Obligation and show legislative texts concerning Zakat in Qur'an and Hadiths supported by the state's finance.2 - Increasing the resources of the fund through legislation of a judicial text dictating tax exemption for companies that donate to Zakat Fund.3 - Enhancing trust in Zakat Fund by deploying trusted employees known with straightness, integrity, piety, knowledge and good reputation, besides training them in doctrine, administrative and economic fields. 4 - Deploying the funds of Zakat Fund in habilitation and investment projects to decrease poverty and unemployment and increasing the funds of the Zakat in order to include as much families as possible to become an annual contribution to fund those who are in need.5 - Contacting international charity communities to offer medicines of decreased prices for poor families, especially for chronic ailments and putting a future plan to establish small medical dispensaries help in treating poor families.
