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Zakat, as the third pillar of Islam, represents the major instrument of the Islamic economic system. Beyond its virtues of purification from the sins of greed and attachment to material goods, it affirms its position as a social and economic tool which contributes to the establishment of the social justice among the society and the achievement of the equitable redistribution of wealth. This charitable institution has been institutionalized among Muslim countries in various configurations, from voluntary to obligatory payment. Morocco, despite being a state in which Islam is the religion of the country (as stated in the third article of the Moroccan constitution), it still does not have a zakat fund. Therefore, this religious obligation remains an individual act of the pious Muslims anxious to fulfill their duties toward their creator. Thus, this study attempts to investigate the perception of potential zakat payers about the eventual implementation of such institution in Morocco and to explore the different ways of distributing the voluntary zakat by the payers. Data is collected using a survey questionnaire based on accidental sampling method. Taking into account that this study is exploratory, the main purpose is to determine the public opinion about the zakat institution that could be used as an input to conduct a comprehensive empirical study.  The findings indicate that 84.6% of the respondents agree to the assumption that zakat could be an effective tool to poverty eradication in Morocco and 73.6% agree to the implementation of such institution charged with the collection and distribution of zakat.