When looked at the historical process of the concept of zakāt, it become obligatory in Medinan period, collected by zakāt officers of the state during the Prophet Muhammad and the four Caliphs period, but the zakāt-state relationship has weakened gradually and it has been performed individually in the historical process. At the present time, it is known that there are various institutional developments in Islamic countries aiming to provide social justice in society. In some Islamic countries, it is seen that there are important developments to achieve a legal basis for the zakāt institution and establishing an institutional structure with different forms. In these countries, funds that piled up in zakāt institutions showed a significant upward trend over the years and became an important source of finance in fighting with poverty and income inequality. However, in our country, it cannot be said that zakāt has attained an institutional structure on legal grounds. In this study, by referring applications of Islamic countries to the concept of zakāt, a field study was conducted to identify the perspective of the staff working in the religious organization, which are responsible to provide religious services in our country, about the institutionalization of zakāt. In this research, while the necessity of bringing the zakāt into an institutional structure is revealed, suggestions are presented about the structure of the zakat institution which is likely to be established. [You may find an extended abstract of this article after the bibliography.]