The practice of giving donation to those in need is a very common thing among society in Malaysia. As a result, there are various parties that act as a collector agent either as an individual or organization. However, there is confusion among the collector regarding on taking the commission other than there is no specific commission rate to be given to the collector of the donation. The purpose of this study is to analyze the Islamic ruling of taking commission from the donation collection according to Islamic perspective. In addition, it also aims to study whether the contract of ijarah, ji’alah and wakalah comply with the Islamic ruling of taking commission taken from the donation collection. The methodology of this study is qualitative with the approach of document analysis. The finding shows that the contract of ijarah, ji’alah and wakalah are comply with Islamic ruling of taking commission taken from the donation collection. However, it is necessary to set the commission of coin limit which can be taken by the collector to avoid the misuse or malpractice of the donation. Further research need to be done to identify the factors that influence the setting of commission of coin limit especially by non-governmental organizations (NGOs) in Malaysia.

Salah satu tujuan penubuhan pertubuhan bukan kerajaan (NGO) adalah untuk melaksanakan pelbagai misi bantuan kemanusiaan. Ini bermakna, mereka berusaha untuk membantu golongan yang memerlukan untuk mendapatkan kehidupan yang lebih baik. Aktiviti kutipan derma merupakan salah satu kaedah yang sering dilakukan oleh NGO untuk mendapatkan dana demi membantu golongan tersebut. Pada masa yang sama, mereka juga dibenarkan untuk mengambil sedikit komisen daripada kutipan dana orang ramai untuk menampung kos pengurusan organisasi mereka. Tujuan kajian ini dijalankan adalah untuk mengenalpasti faktor-faktor yang mempengaruhi penetapan kadar komisen daripada dana awam. Selain itu, bagi mencadangkan garispanduan patuh syariah terhadap pengurusan komisen dana awam oleh NGO. Metodologi yang digunakan dalam kajian ini ialah kaedah kualitatif dengan menggunakan pendekatan analisis dokumen dan temubual separa berstruktur terhadap enam (6) buah pertubuhan NGO di Malaysia. Hasil kajian menunjukkan bahawa terdapat empat faktor yang mempengaruhi penetapan kadar komisen bagi lima (5) NGO iaitu; i) mengikut kadar upah amil zakat, ii) keputusan daripada pihak atasan, iii) rujukan kepada mufti, institusi zakat dan NGO-NGO lain dan, iv) berdasarkan kepada kos projek dan kos pengurusan. Terdapat satu (1) NGO yang tidak mengambil mengambil sebarang komisen daripada dana awam. Selain itu, wujud keperluan bagi penubuhan garispanduan patuh syariah terhadap pengurusan komisen daripada dana awam, yang berperanan sebagai rujukan kepada NGO-NGO lain pada masa akan datang.

Donation collection activity is one of the methods used by the NGOs to raise fund. The purpose of this researchis to study the management aspects of donation fund by NGOs,identify the factors that affect the determination of commission rate andpropose asyariah compliant guideline on the commission management of public donation. The methodology used is qualitative method by using document analysis and interview to the six NGOs. The findings show that there are several management aspects of donation fund applied by the NGO. There are four factors that affect the determination of commission rate which are wage of amil,decision of top management, guideline from mufti, zakahinstitution and other NGOs and according to the project and management cost. Moreover, seven guidelines according to the syariah are created on the commission management of public donation which are predominantly Muslim staff, managing the aspects of donation fund, applying the contract of ijarah, wakalahor ji’alah, take the commission between 12.5% to 20%,informing the commission taken to the donor, notifying the donation fund that has been channelled and donation fund are kept in syariah compliant bank. This guideline can be used as a reference to the other NGOs