The Maktab al-Khidamat, also Maktab Khadamāt al-Mujāhidīn al-'Arab (Arabic: مكتب الخدمات or مكتب خدمات المجاهدين العرب, MAK), also known as the Afghan Services Bureau, was founded in 1984 by Abdullah Azzam, Osama bin Laden and Ayman al-Zawahiri to raise funds and recruit foreign mujahidin for the war against the Soviets in Afghanistan. MAK became the forerunner to al-Qaeda and was instrumental in creating the fundraising and recruitment network that benefited Al-Qaeda during the 1990s.
During the Soviet-Afghanistan war, MAK played a minimal role, training a small group of 100 mujahidin for the war and disbursing approximately $1 million in donations from Muslims sourced via a network of global offices in Arabic and Western countries, allegedly including approximately thirty in the United States. MAK maintained a close liaison with Pakistan's Inter-Services Intelligence (ISI) agency through which the CIA and the intelligence agency of Saudi Arabia Al Mukhabarat Al A'amah funneled money to Afghan Mujaheddin. The MAK paid the airfare for new recruits to be flown into the Afghan region for training. MAK was closely cooperating with Hezb-e Islami Gulbuddin faction of the Peshawar Seven.
As the war ended, a difference in opinion emerged between Azzam and the Egyptian Islamic Jihad (EIJ) led by Ayman al-Zawahiri over the future direction of MAK. Azzam wanted to use the wealth it had generated, and the network it created to help install a pure Islamic government in post-war Afghanistan and opposed "fitna" among Muslims, including attacks against governments of Muslim countries. Al-Zawahiri wanted to use MAK’s assets to fund a global jihad, including the overthrow of governments in Muslim countries deemed un-Islamic. Bin Laden, MAK's most important fundraiser, was strongly influenced by Zawahiri, although he remained close to Azzam.