ENACTMENT NO. 7 OF 1993 ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS ENACTMENT OF THE STATE OF PENANG 1993
PART V II - CHARITABLE COLLECTIONS
Section 76. Charitable collections
(1) The Majlis may collect, or grant an authorization letter with such terms as it thinks fit to any person or body of persons authorizing him or them to collect moneys or other contributions for any charitable purpose for the support and promotion of the religion of Islam or for the benefit of Muslims in accordance with Islamic Law.
(2) It shall de deemed to be a term of every such authorization letter that the grantee thereof and every other person authorized thereby to collect moneys or other contribution shall-
(a) issue in respect of every sums so collected a serially numbered receipt in the prescribed form with the stamp of the Majlis;
(b) keep true and full accounts of all sums so collected and of the disposal thereof with all proper vouchers;
(c) produce on demand the counterfoils of such receipts and all such accounts and vouchers for inspection and audit by the Majlis;
(d) apply and dispose of all sums so collected in accordance with the terms of such authorization letter or, if no method of disposal thereof be thereby expressly authorized, pay and account for the same to the Baitulmal.
(3) Moneys collected in pursuance of this section may be applied for any purpose specified by the Majlis and if, there is no such purpose so specified, shall be paid into and form part of the Baitulmal.
(4) No person shall make or take part in any collection of money for any such purpose as aforesaid except with the express authority of the Majlis or by virtue of an authorization letter from the Majlis.