This study aims to clarify the developmental role of Zakat foundations, and the active role of governance principles and mechanisms in increasing theirefficient performance, demonstrate the impact of the Algerian Zakat Fund on the Algerian economy and society, and to highlight the importance of the Algerian Zakat Fund governance in its ability to continuity and achieving the interests of the different parties. It concluded to the need to follow the latest methods and formulas to mobilize and update Zakat resources, establish institutional and legal mechanisms, raise the regulatory bodies efficiency for activating the economic, social and cultural role of Zakat foundations as State institutions which enjoy full autonomy and necessary powers in order to achieve their role in the Algerian society, and adopt specialized competencies to ensure seriousness and effectiveness in the management of the Algerian Zakat Fund in order to reassurepeople who give Zakat on the good management of Zakat resources properties.
Keywords: Algerian Zakat Fund, Governance, Model, Zakat Foundations
