UNHCR is following a 100% Zakat policy. Exceptionally for the Zakat initiative, UNHCR has waived its standard 7% overhead costs, and any other expenses associated with the distribution of Zakat funds are covered by other (non-Zakat) sources of funding. UNHCR publishes quarterly reports about the received and distributed amounts of Zakat funds. UNHCR implements a wide range of humanitarian assistance programmes including provision of shelter, healthcare, education, and cash assistance; the latter has been identified as the best fit for Zakat funds. All Zakat funds received by UNHCR are strictly dedicated to compliant cash assistance programmes, which complements other aid provided by UNHCR.