This fatwa states that income derived from services is taxable for the purposes of alms (zakat) if it meets the annual threshold. There are only eight groups eligible to receive alms, as contained in the Qur'an, surah at-Taubah, verse 60. If one of those groups is not present, those alms may be distributed to groups that are present. In the interests and welfare of Muslims, funds collected that are not alms can be requested as infaq or shadaqah. The provision of infaq and shadaqah, the collection of which is regulated by Ulil Amri (coordinating body), is incumbent on Muslims according to their own financial capacity.