Abstract
The purpose of this research is explaining the importance of establishing a Zakah institution in the Kurdistan Region of Iraq for economic، social and religious reasons. The importance of the research is it analyzing the Zakah to activate it in an official system representing all segments of the population of the region. And among the results of the search identify the Kurdistan Region of Iraq، and then show the reasons for the establishment of the Zakah Foundation، as well as the statement of the most important elements of the institution.
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