Institutionalization of zakat in modern concept and an applicable model for Turkey

Zakat is one of the leading fiscal worships (ibadah) that Islam orders. The purpose of this worship is to remove the social and economic problems that may arise between the rich and the poor in the society and to bring prosperity to a level that meets the essential needs of every Muslim. Zakat has the functions of cleansing the goods and purifying the spirit (tazkiyah al-nafs) in its essence. Giving zakat is not obligatory on every Muslim. However, if a person meets the necessary requirements, he needs to sever alms (zakat) from his goods and convey it to the groups determined by Allah in Surah Repentance (Tawba) through the zakat institution. The zakat institution should be regulated as an organ of the authority which has adopted Islamic principles, in other words the Islamic state, and zakat should be collected and distributed by this authority. This way of worship was practised during the time of Prophet (PBUH) and it is stated in a variety of evidences that the organization of this worship is the duty of the Islamic state. But shortly after, Zakat drifted away from being an organ of the Islamic state and evolved into a structure which is performed in severalty. Today, studies are being made in countries such as Malaysia, Indonesia and Saudi Arabia in the matter of colleting zakat through an organization accredited by the state and distribution of zakat to designated groups. In order to achieve the set targets in an efficient manner zakat should not be distributed on an individual basis. In light of this, nowadays it is possible to create a model that operates in a special structure that is organized by the state for distributing zakat in Turkey. Legal requirements in Turkey have been taken into consideration when creating this model and it is believed that this model will find the potential of zakat in Turkey.