| Summary: | Waqf is a charitable instrument in Islam that has many roles including helping the have-nots in the society. This paper discusses Waqf as a poverty alleviation tool in Malaysia, the key roles of Waqf institutions and the issues faced by those institutions in Malaysia. Â This is a conceptual paper which has been developed through literature reviews some of the current literature, journals, report and news on the subject matter. The findings includes the d iscussion on Waqf as a poverty alleviation tool which include socio-economic development for the poor and supporting in providing the facilities such as mosque, hospitals, orphanage shelters and others.
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