There is an agricultural association that carries out agricultural projects and leases lands to farmers in addition to other agricultural activities. The members of this association are shareholders where the upper limit is (300) shares for each and the value of each share is one JD. The association`s wealth encompasses fixed assets: premises, pipe lines, irrigation systems, irrigation pumps, bank accounts, debts owed by members and one-year old commercial project (fertilizers and agricultural chemicals store). In light of these details, and in order to pay Zakah-as ordained by Almighty Allah-in terms of calculation, timing, and eligible recipients, could you answer the following questions?
1- How should the Zakah (Alms) of the association`s wealth be calculated, in addition to that of its debts and fertilizers store?
2- Should the Zakah of the association`s wealth be given through the administrative body or it is possible for each member to pay the Zakah due on their share, and, if permissible, how should it be calculated? This is knowing that not all members have reached the upper limit of the shares.
3- Is it permissible to give this Zakah to the poor members of the association?
4- The association hasn`t paid Zakah since its establishment, what is the ruling of Sharia on this?