This is all in violation of a 2006 PA law to stop exactly that sort of practice.
Some of the land has been given out to top Hamas members in lieu of salaries. Much of the land was taken from the former Jewish settlement of Netzarim.
Besides that, Hamas has been allocating land to other organizations. According to the report, 100,000 square meters were allocated to a tourism project, 81,200 square meters for the benefit of the Turkish Red Crescent, and 102,100 for a UAE charity.
3,868,930 square meters were given to the Al Qassam Brigades terror group. Prime beachfront property was given to a Hamas-affiliated Islamic Society to develop as a for-profit resort. Land that was earmarked for a public park in Bisan City in 2009 turned into a for-profit amusement park.
And 115,645 square meters of land were given to another favored Hamas designee - UNRWA. This indicates that UNRWA and Hamas are working together a bit more closely than UN rules would permit.