Wealth can be generated and accumulated through various methods. One of the methods of the accumulation of wealth is through an endowment activity. An endowment is one of philanthropic attributes which signifies deeds done for the well-being and the goodness of the human being. Moreover, philanthropic attributes have been made as acts of charitable obligation. As far as endowment in higher education is concerned, it is vital for the societies to give support for the establishment and the development of the educational institutions in a particular time. In addition, the establishment of higher education endowment will bring a lot of benefits such as free education where it has been offered to the local and also for international students. Therefore, the main objective of this study is to identify the higher education endowment attributes among Muslims. The data are collected through a survey by using structured self-administered questionnaires which has been conveniently distributed among 200 of the Muslims respondents in Klang Valley area. Regression analysis is to examine the relationship and the association between the factors of higher education endowment. Based on the findings, among the nine factors that influenced the intention of Muslims respondents in higher education endowment (i.e. trust, altruism, personal characteristics, self-image, religious value, psychological benefits, social norm, personal satisfaction and commitment), only personal characteristics, religious value, psychological benefits, social norm and commitment have a significant relationship towards endowment intention among Muslims respondents? Thus, the effort is needed to increase the intention of Muslims for endowment in higher education.