Federal Law No. (2) of 2024 Regarding the General Authority of Islamic Affairs, Endowments, and Zakat
Federal Law No. (2) of 2024
Federal Law No. (2) of 2024 establishes the General Authority of Islamic Affairs, Endowments, and Zakat as an independent federal public authority and defines its governance and powers over Islamic affairs, mosques, religious guidance, Quran-related activities, Hajj and Umrah, endowments and Zakat.
Overview
What this legislation covers
Federal Law No. (2) of 2024 establishes the General Authority of Islamic Affairs, Endowments, and Zakat as an independent federal public authority and defines its governance and powers over Islamic affairs, mosques, religious guidance, Quran-related activities, Hajj and Umrah, endowments and Zakat.
Who or what it applies to
- The General Authority of Islamic Affairs, Endowments, and Zakat.
- Federal Islamic-affairs, mosque, Quran, Hajj/Umrah, Waqf and Zakat activities within the Authority's statutory mandate.
- Persons/entities licensed or supervised by the Authority under applicable legislation.
- Endowment assets/funds and Zakat funds entrusted to or administered by the Authority.
- Coordination with competent local authorities where powers are shared or reserved locally.
Key points
Important points at a glance
Issued on 4 April 2024 and effective from 16 April 2024.
Establishes the General Authority of Islamic Affairs, Endowments, and Zakat as an independent federal public authority.
The Authority has legal personality and financial/administrative independence and is affiliated with the Cabinet.
Combines/modernises the federal institutional framework for Islamic affairs, endowments and Zakat.
Regulates mosques and religious guidance within the Authority's federal mandate.
Regulates religious culture centres, lessons and programmes subject to applicable law.
Provides powers relating to Hajj and Umrah licensing/organisation under applicable legislation.
Regulates Quran printing/circulation and Quran education/memorisation centres under the Authority's competence.
Organises Friday/Eid sermons, lectures and religious-occasion content and coordination.
Provides authority to permit religious events, competitions and review referred religious content.
Promotes, supervises, manages and invests endowment (Waqf) assets/funds under legal and Shari’ah controls.
Raises Zakat awareness, accepts/manages Zakat, regulates disbursement and may invest surplus under applicable rules.
Permits international cooperation and representation subject to coordination with the Ministry of Foreign Affairs and relevant entities.
Provides governance powers to the Chairman and executive management.
Regulates revenues, independent budget and management of endowment/Zakat funds.
Article 20 repeals Federal Law No. (29) of 1999 and Federal Law No. (4) of 2003 and preserves non-conflicting existing regulations until replaced.
Article 21 provides effect from the day following Official Gazette publication.
Practical explanation
Understanding the law
Purpose and practical effect
Federal Law No. (2) of 2024 establishes the General Authority of Islamic Affairs, Endowments, and Zakat as an independent federal public authority and defines its governance and powers over Islamic affairs, mosques, religious guidance, Quran-related activities, Hajj and Umrah, endowments and Zakat.
Who / what the law applies to
- The General Authority of Islamic Affairs, Endowments, and Zakat.
- Federal Islamic-affairs, mosque, Quran, Hajj/Umrah, Waqf and Zakat activities within the Authority's statutory mandate.
- Persons/entities licensed or supervised by the Authority under applicable legislation.
- Endowment assets/funds and Zakat funds entrusted to or administered by the Authority.
- Coordination with competent local authorities where powers are shared or reserved locally.
Important definitions
- Authority: General Authority of Islamic Affairs, Endowments, and Zakat.
- Chairman: Chairman of the Authority.
- Director General: executive head of the Authority under the law.
- Waqf / Endowment: endowment assets/funds supervised or managed within the applicable federal/endowment legal framework.
- Zakat Funds: Zakat collected/received/administered subject to Shari’ah and legal rules.
Principal rights, duties and legal consequences
- The Authority may exercise only powers assigned by the law and other applicable legislation.
- Religious, Waqf and Zakat activities subject to licensing/supervision must comply with Authority rules and sector legislation.
- Endowment and Zakat funds must be managed according to the specialised financial/accounting and Shari’ah controls.
- Local/federal allocation of competences must be respected when implementing Authority powers.
Practical procedure / compliance checklist
- Identify whether the activity falls within the Authority's federal competence or a local authority's competence.
- Obtain any licence/permit required under the applicable mosque, Quran centre, Hajj/Umrah, Waqf or Zakat legislation.
- Use the Authority's approved governance/financial systems for Waqf or Zakat funds entrusted to it.
- Coordinate international activity with the Ministry of Foreign Affairs and relevant entities where required.
- Apply the National Zakat Platform Law for Zakat-platform collection/distribution activities where applicable.
Important dates and deadlines
- Issued: 4 April 2024.
- Effective: 16 April 2024.
- Specific licensing, reporting and financial deadlines arise under implementing/sector legislation.
- National Zakat Platform obligations introduced later must be checked separately for 2026 onward.
Enforcement and legal exposure
The law is primarily institutional. Enforcement of regulated activities may arise under the separate laws/resolutions governing mosques, Quran centres, donations, Hajj/Umrah, Waqf, Zakat and administrative violations. Financial management remains subject to federal public-finance and specialised fund controls.
Practical scenarios
- A Quran education centre should identify the current licensing/supervision rules administered under the Authority's mandate.
- A Waqf asset managed by the Authority must be handled under Waqf rules and the approved financial/governance framework.
- A Zakat initiative beginning in 2026 should be checked against both this Authority law and the National Zakat Platform Law.
- An international religious-affairs partnership may require Ministry of Foreign Affairs coordination.
Amendments and current-law interaction
Article 20 replaced the prior federal institutional laws for the General Authority of Islamic Affairs and Endowments and the Zakat Fund. The 2025 National Zakat Platform Law now operates alongside this Authority law for Zakat-platform functions.
Research and publication caution
UAE federal legislation frequently operates together with Executive Regulations, Cabinet resolutions, ministerial decisions, local competent-authority rules and later amendments. This explanation is intended as detailed practical guidance for research and website publication, not as a substitute for the official Arabic text or case-specific legal advice.
Research status
Current-law verification for this package was performed on 2026-09-07.
Practical notes
- Use the official current Arabic text for interpretation and application; the English package is a structured legal-information rendering.
- Verify the current consolidated version and related regulations immediately before a filing, transaction, enforcement decision or court submission.
- Exact penalties, thresholds, exceptions and procedural deadlines must be checked against the exact current article and implementing instrument.
- The supplied cover artwork is editorial artwork and is not a source of legal authority or evidence of government endorsement.
Legislation text
Text and provisions
Official-text notice. This file is a comprehensive structured English legal-information rendering based on the UAE sources listed in this package. It is not represented as the legally controlling verbatim English text. For interpretation and application, consult the original Arabic legislation, the Official Gazette and the latest consolidated official version. Exact offence elements, penalties, thresholds, exceptions and procedural periods must be checked against the current article and implementing instrument.
Federal Law No. (2) of 2024 Regarding the General Authority of Islamic Affairs, Endowments, and Zakat
Verified legislative metadata
| Instrument | Federal Law No. (2) of 2024 |
|---|---|
| Issued | 2024-04-04 |
| Effective | 2024-04-16 |
| Status | Active / in force |
| Official source | UAE legislation source |
Legislative purpose and scope
Federal Law No. (2) of 2024 establishes the General Authority of Islamic Affairs, Endowments, and Zakat as an independent federal public authority and defines its governance and powers over Islamic affairs, mosques, religious guidance, Quran-related activities, Hajj and Umrah, endowments and Zakat.
Structured legislative map
Definitions
Defines the State, Authority, Chairman, Director General and other institutional concepts.
Legal personality
Article 2 establishes an independent federal public authority with legal personality and financial/administrative independence, affiliated to the Cabinet.
Objectives and competences
Defines broad federal functions across Islamic affairs, mosques, religious guidance, Quran-related activity, Hajj/Umrah, Waqf and Zakat.
Religious programmes and centres
Regulates religious culture centres, lessons and religious programmes in accordance with applicable legislation.
Hajj and Umrah
Assigns licensing, management, organisation and supervision competences subject to the wider Hajj/Umrah legal framework.
Quran affairs
Provides oversight for Quran printing/circulation and education/memorisation centres within applicable legislation.
Sermons and religious events
Organises Friday/Eid sermons, religious lectures/events, competitions and content-review functions.
Endowments (Waqf)
Promotes Waqf, supervises endowments within federal competence and manages/invests endowment assets and revenues.
Zakat
Promotes awareness, receives and manages Zakat, regulates disbursement to beneficiaries and may invest surplus within Shari’ah/legal controls.
International cooperation
Authorises treaty/partnership proposals and participation in regional/international organisations in coordination with competent federal entities.
Chairman governance
Provides strategic, regulatory, budgetary and organisational oversight powers.
Director General
Provides executive management, organisational supervision and implementation powers.
Revenues
Article 11 identifies appropriations, accepted gifts/grants, lawful shares of Waqf/Zakat and service-related revenues.
Financial management
Article 12 provides an independent budget and applies federal financial/accounting systems; special rules govern Waqf and Zakat funds.
Fee exemptions and fiscal year
Provides specified exemptions and establishes the Authority's fiscal year.
Transfer/transition
Transfers or integrates predecessor institutional functions/assets/personnel as provided by the law and implementing measures.
Repeal
Article 20 repeals the former Islamic Affairs/Endowments authority law and the law establishing the Zakat Fund, while preserving non-conflicting rules temporarily.
Commencement
Article 21 provides publication in the Official Gazette and effect the day following publication.
Key statutory points
- Issued on 4 April 2024 and effective from 16 April 2024.
- Establishes the General Authority of Islamic Affairs, Endowments, and Zakat as an independent federal public authority.
- The Authority has legal personality and financial/administrative independence and is affiliated with the Cabinet.
- Combines/modernises the federal institutional framework for Islamic affairs, endowments and Zakat.
- Regulates mosques and religious guidance within the Authority's federal mandate.
- Regulates religious culture centres, lessons and programmes subject to applicable law.
- Provides powers relating to Hajj and Umrah licensing/organisation under applicable legislation.
- Regulates Quran printing/circulation and Quran education/memorisation centres under the Authority's competence.
- Organises Friday/Eid sermons, lectures and religious-occasion content and coordination.
- Provides authority to permit religious events, competitions and review referred religious content.
- Promotes, supervises, manages and invests endowment (Waqf) assets/funds under legal and Shari’ah controls.
- Raises Zakat awareness, accepts/manages Zakat, regulates disbursement and may invest surplus under applicable rules.
- Permits international cooperation and representation subject to coordination with the Ministry of Foreign Affairs and relevant entities.
- Provides governance powers to the Chairman and executive management.
- Regulates revenues, independent budget and management of endowment/Zakat funds.
- Article 20 repeals Federal Law No. (29) of 1999 and Federal Law No. (4) of 2003 and preserves non-conflicting existing regulations until replaced.
- Article 21 provides effect from the day following Official Gazette publication.
Amendments, implementing instruments and interaction with other legislation
Article 20 replaced the prior federal institutional laws for the General Authority of Islamic Affairs and Endowments and the Zakat Fund. The 2025 National Zakat Platform Law now operates alongside this Authority law for Zakat-platform functions.
Case-specific reading rule
This legislative map is designed for website publication and legal research. It gives a complete substantive overview of the statute's operative areas without pretending that a paraphrase can replace the controlling Arabic wording. Where the outcome depends on a defined term, penalty, exception, jurisdictional condition, transitional rule or procedural deadline, the current official article must be opened and applied directly.
Verification
Official source & references
Official legislation sourcehttps://uaelegislation.gov.ae/en/legislations/2330Open ↗Official Gazette: Official Gazette No. 773
This page is a research and educational resource. Legislation can be amended, repealed, supplemented by regulations or interpreted by courts and authorities. Obtain advice before relying on it for a live matter.