This course offers a concept of understanding the history of the development of zakat and waqf from the aspects of legislation, management and utilization, as well as the efforts that must be made by zakat and waqf management institutions so that the benefits of zakat and waqf are more felt, in this context adjusted to developments in accordance with regulations in Indonesia, including Law Number 23 of 2011 concerning Zakat Management, and Law Number 41 of 2004 concerning Waqf. PP Number 42 of 2006 concerning Implementation of Law Number 41 of 2004.