O Objectives - This dissertation contestations and analyzes fatwas on zakat issued by the Muhammadiyah, Nahdlatul Ulama, and The Council of Indonesia Ulama in the period 1926-2022 in response to contemporary issues related to the collection, distribution, management, and productive zakat and its implementation in zakat management organization (OPZ), namely LAZISMU, LAZISNU and IDF. Method - Using a mixed method, combining qualitative and quantitative methods. Using the Tawhidi String Relation (TSR) approach, Irene Bloemraad's comparative teori, George Edward III's implementation theory, and the Community Satisfaction Index (IKM) from KemenPAN & RB Number 14 of 2017 to measure the quality of its implementation. Primary data was obtained from a Likert scale questionnaire with 40 amil respondents from LAZISMU, LAZISNU and IDF, as well as interviews with informants, including from the zakat and waqf sub-directorate of the Indonesian Ministry of Religion, BAZNAS, from elements of fatwa institutions of Muhammadiyah, NU and MUI, from elements of LAZISMU, LAZISNU, IDF, and expert. Meanwhile, secondary data was obtained through literature review, observation, and internal organizational documents. Findings - Within 96 years (1926–2022), the Muhammadiyah, NU and MUI fatwa institutions have issued 158 zakat fatwas. Quantitatively this figure is quite a lot, but from a productivity standpoint, it is still slow in responding to contemporary zakat issues.The existence of strict procedures makes the acceleration of the birth of a fatwa not sufficient enough to respond to every social development that occurs.The three fatwa institutions have their ways, methods, products and decision-making forums. There have been efforts to refer each other between fatwa institutions, and at the Ijtima Ulama of Fatwa Commissions throughout Indonesia,, the three of them met. However, the socialization of zakat fatwas still needs to be improved and organized. Regarding the collection, distribution, and management of zakat, in substance, the zakat fatwas produced by the three are almost the same; differences can be seen in addressing asnaf sabilillah and distribution of zakat fitrah. The existing productive zakat fatwa is adequate as a reference and operational basis for utilizing productive zakat. However, its implementation is still experiencing problems due to the lack of competent amil resources, inadequate infrastructure, and regulations needing to align with the spirit of productive zakat. There is a tendency for OPZs formed by mass organizations that have fatwa institutions to comply more with the zakat fatwas issued by its parent organization's fatwa institution, except for productive zakat fatwas, which are still dominated by MUI zakat fatwas.Meanwhile, the quality level of implementation of zakat fatwas on OPZ in category (C) is not good, with a community satisfaction index (IKM) value of 74.75. The lack of attention to communication factors, amil resources, disposition, and bureaucratic structure has resulted in the less implementation of zakat fatwas not being implemented in OPZ, especially amid society. Theoretical implications – This study reinforces the research of Hooker (2003), Qoyyim (2000), Masudul Alam Choudhury (2014), and Hilman Latief (2022). However, this research differs and develops from Hilman Latif's (2019). This research proves there has been communication and efforts to refer to each other between the fatwa institutions of Muhammadiyah, NU and MUI. There is already an annual gathering forum for the Sharia Supervisory Board (DPS) of the National Amil Zakat Institution (LAZNAS) called "Muntada Sanawi." The OPZ formed by the mass organization also uses the MUI fatwa beside the zakat fatwa issued by the organization's fatwa institution. Besides that, the role of the MUI Fatwa Commission has increased as an institution that is authorized based on Perbaznas number 3/2019 to provide recommendations to the Sharia Supervisory Board (DPS) for the Amil Zakat Institution (LAZ), and currently, MUI also manages zakat through the IDF. However, with the implementation theory of George Edward III and IKM from KemenPAN & RB Number 14 of 2017, this study shows the need for attention to communication factors, resources, dispositions, and bureaucratic structures to be developed in subsequent research. Practical implications - The implementation of zakat fatwas can (1) increase community literacy which can encourage people's intention to pay zakat; (2) Increase the competence of amil zakat; (3) Improve the performance of OPZ sharia compliance in managing zakat; (4) Encouraging fatwa institutions to continue to produce progressive and innovative zakat fatwas according to Islamic law and the times; (5) Encouraging Muhammadiyah, NU, and MUI that the resulting zakat fatwas will increase their benefits if socialized and implemented; (6) As a guideline and operational basis for BAZNAS as an institution that performs the task of managing zakat nationally; (7) as a reference for the Indonesian Ministry of Religion in carrying out sharia audits on OPZ; and (8) as a reference for the government in making policies regarding zakat.