This policy explains the general responsibilities in collecting donations and zakat and the specific responsibilities of collectors and donors, and with regard to the use and responsibility of funds. The efficiency of Sharjah City for Humanitarian Services depends on securing sufficient resources for it, whether by collecting donations and zakat from donors, provided that the highest standards are followed in the process of collecting donations and zakat and a system is put in place to protect them, without prejudice to what was stated in the legislation, laws and regulations in force in the state The United Arab Emirates, the system of Sharjah City for Humanitarian Services and the city's executive and political regulations. This policy is a complement to it, without replacing it.

• The first source: the Holy Quran
• The second source: the Constitution of the United Arab Emirates 1971
• Third Source: Federal Law No. (3) of 2021 regarding the regulation of donations issued by the President of the State
• Fourth Source: Executive Regulations of Federal Law No. (3) of 2021 regarding the organization of donations
• Fifth Source: Emiri Decree No. (48) of 2016 reorganizing Sharjah City for Humanitarian Services
• Sixth Source: Federal Law No. (92) of 2006 regarding the rights of the disabled
• The seventh source: Sharjah City for Humanitarian Services strategy and its objectives, philosophy, values and regulations for the year 2006, and updated for the year 2022
• Source Eight: The Ethical Charter of Sharjah City for Humanitarian Services 1999

• Sharjah City for Humanitarian Services, in its policy, administrative regulations, principles, all practices and all work team, is always committed to a transparent and reliable manner.
• Providing all basic requirements to comply with this policy and the implementation mechanism of the donations and zakat action plan
• The city's senior administration is responsible to those to whom they provided funds
• The Zakat Funds Disbursement Committee in Sharjah City for Humanitarian Services determines the beneficiary category of zakat funds in order to pour into their entitlements based on the legal fatwa on zakat and the specific areas for disbursement
• The cost of collecting donations and alms, in all cases, remains limited to a percentage of the income that is generally accepted within the profession of collecting donations and alms, and there is an appropriate balance between costs efficiently and effectively.
• Ensure that the people or branches associated with the city will make it clear that the donations and zakat funds will go to the city directly and then to its beneficiaries and according to the banks allocated to it.
• Concerning in-kind donations that are received, they include: (furniture, vehicles, computers, used and new books, aids for people with disabilities, foodstuffs, and stationery) and they are inspected before receiving to ensure that they are in very good condition and can be used in the city.
• The Resources Development Department sets a plan for donations and zakat in light of the performance goals set for the operating year and in a way that meets the city’s executive plan.
• The Resource Development Department should constantly develop the list of sponsors and build partnerships to increase the city’s revenues from donations and zakat.
• The Resource Development Department manages the relationship with donors, ensures that the city's obligations towards them are fulfilled, and submits the necessary reports to them in this regard.
• Ensure that any donation request describes how these donations and zakat will be used
• Commitment to the donor's desire to preserve his privacy as a philanthropist
• Sharjah City for Humanitarian Services employees should not use their position for personal benefit, and they should not accept as compensation anything other than their wages or fees specified for them.
• A recognized accounting system is applied to track and monitor the movement of donations and zakat, and prepare accurate reports in a timely manner and publish them publicly, including the amounts collected, how they are spent, and the net percentage allocated to the goal or activity.
• Sending all collected funds to a bank account in the name of Sharjah City for Humanitarian Services using a mechanism and procedures approved by the head of the city, the financial officer and those concerned with the city.
• Preparing receipts for donations and zakat in an original and copy bearing serial numbers, where each receipt shows the name of the institution. And (centre, school and branch) and its coding number
• Stamping the receipts with the seal of the city, and counting their numbers and figures before the beginning of the financial year of the institution by the financial department
• Save and archive all copies of receipts and documents required for review and audit
• Incorporating the donations and zakat policy into the sustainable development policies of the city
• Periodic review of measuring and evaluating the performance and action plan of the donations and zakat policy to ensure continuous improvement and sustainability

Sharjah City for Humanitarian Services seeks to collect donations and zakat of all kinds, in cash, in kind, and services, and to open various income-generating channels and means in order to enable and rehabilitate people with disabilities that the Foundation serves and provide aids that enable them to be independent in managing their life affairs, and to achieve these goals that keep pace with its mission and vision.