The Fatwa Council of Tareem is located in Hadramaut, Yemen. Hadramaut has been a major center for scholarship for over a millennium and has produced many of the world’s leading Shāfiʿī scholars. The Council’s fatwa begins by asserting that Zakat must be given to the categories mentioned in Quran 9:60. The fatwa states that UNHCR cannot use any of the Zakat funds to cover its operating expenses or wages. Thus, neither the agency nor its Zakat collectors are entitled to take a portion of their intake. Instead, operating expenses and wages must be covered by other sources of funding or by volunteering.