📖 ABSTRACT/OVERVIEW
This dissertation critically analyses the structural transformation of Islamic philanthropy in Nigeria, theorising a shift from traditional charitable giving models towards strategic social investment approaches grounded in Islamic economic principles and development impact evidence. Nigerian Islamic philanthropy mobilises substantial resources annually through Zakat, Sadaqah, Waqf, and Qard al-Hasan, yet its aggregate developmental impact remains disproportionate to its scale due to fragmented institutional structures, welfare-oriented distribution models, and limited rigorous impact evaluation. The study employs a mixed-methods transformative research design combining analysis of financial data from 30 major Islamic philanthropic organisations, structured interviews with 50 organisational leaders and Islamic finance experts, beneficiary surveys administered to 400 recipients, and comparative analysis of strategic Islamic philanthropy models in Malaysia, Jordan, and the UAE. Data are analysed using development impact assessment frameworks, institutional economics, and comparative organisational analysis. The original contribution is a Nigerian Strategic Islamic Philanthropy Model (NSIPM) incorporating impact measurement systems, programme theory of change, Maqasid-aligned investment criteria, and inter-organisational coordination protocols. Findings reveal that organisations adopting strategic investment approaches generate measurably greater long-term development outcomes than welfare-distribution organisations even with equivalent financial resources. The dissertation recommends adoption of the NSIPM by Nigeria's major Islamic philanthropic bodies and regulators. Keywords: Islamic philanthropy, strategic social investment, Zakat, Waqf, Nigeria.
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