طرق استثمار النقود الموقوفة عند مؤسسة (ACT)‎ و تحليلها من منظور الفقه الإسلامي

الملخص EN

One of the functions of the endowment overseer (nazir) is to preserve and build the endowment assets, collect their proceeds and give them to those who are entitled, and all of this is achieved if the overseer exerts his utmost effort in the operations of investing endowment yields.

These operations must be in line with Islamic jurisprudence and lead to achieving the purpose of the endowers in the continuity of reward, and the delivery of cash endowment proceeds to the beneficiaries.

Through this article, the researchers want to explain the methods of investing and evaluating the funds endowed with the organization of ACT, and to ascertain the extent to which these operations are compatible with Islamic jurisprudence.

The researchers relied on the inductive approach to collect information, data and details with regards to investment methods, and on the analytical approach to analyze and evaluate investment methods from a jurisprudential point of view.

The researchers also conducted a field study by interviewing officials in this organization in order to ensure that the practices are compatible with Islamic jurisprudence.

The research revealed that the method of collecting endowed money is related to the form of investing endowed money, and that the division of endowment assets into productive and non-productive helps the overseer (nazir) in choosing the appropriate form of investment of endowed money, and that investment methods are divided into two basic methods: commercial endowments and agricultural endowments.