RESUMO
This article compares two Islamic organisations, a non-governmental and a national one, in their methods of collecting and distributing zakat, and analyses how they addressed the COVID-19 crisis with these funds in the period 2020–2021. The study examines Islamic Relief as a Muslim non-governmental organisation involved in humanitarian response, and the National Board of the Zakat Republic of Indonesia (BAZNAS) as a centralised national institution. Both of them are working to improve zakat management, due to the awareness of its untapped potential, but the measure of impacts and allocation of resources diverge in strategies and efforts. Considering their different structures, a comparison based on parallel analysis of collecting methods, distributing channels and programmes financed shows the limits, potentials and best practices of these two institutions committed to zakat management and its improvement.