Evaluation of financial resources in terms of Islamic law -sample of non-profit organizations-

In Muslim societies, non-profit organizations have made significant progress and have become a reality that cannot be ignored or denied. Non-profit organizations, especially in today's Muslim societies, perform many tasks in terms of financial, scientific, health and social aspects of state administrations. The resources of these institutions consist of different elements such as zakat, foundations and donations, and they are considered as the most important economic resources for these institutions to continue their work. The problem of this research is how resources such as zakat and foundation are evaluated by these institutions. Likewise, many of these institutions work with both private sector institutions (companies) and public institutions. Many of these institutions in the public and private sectors are alcohol companies, interest-bearing companies, companies producing recreational drugs, cabarets, pornographic sites on the internet, gambling companies, etc. they do business with organizations that carry out illegal activities and do things that Islam deems haram. In this study, the provision of using these funds in terms of Islamic law and supporting the charitable projects of non-profit organizations with these funds has been put forward. One of the most important conclusions reached in the thesis is that non-profit institutions are not directly dependent on the state, they are managed with a democratic administration, and they try to serve the society and citizens without the thought of making a certain benefit or profit. In addition, in this study, it has been shown that establishing a non-profit establishment can take one of the provisions of wajib, haram, mandup and makruh depending on the working method followed. According to some scholars, opinions regarding the collection and distribution of zakat by non-profit organizations can be considered as zakat agents. Finally, different views on the evaluation of foundation properties in investment instruments are discussed by mentioning. Key words: Islamic Law, Evaluation, Financial Resources, Non-Profit Organizations.