The Niger State of Nigeria is one of the twelve northern states of the federation which adopts Shariah
as a legal system during the fourth republic amidst several social challenges. The state emphasizes
social reconstructions in its approaches to Shariah implementation and hence, establishes Zakat and
Endowment Board for collection and distribution of zakat items to reconcile the society through
poverty alleviation. An even distribution of wealth through zakat is hoped to reduce the rate of crime
in the region. Northern Nigeria is studied because shariah is practiced only in that region, hence this
paper examines the activities of the Board within the time frame of 2001-2017 which was the period
of active application of the re-introduced Islamic Criminal Law in the region to identify the level at
which the aims of its establishment had been achieved. The historical research method was used in
carrying out this study. The authors read previous literature related to the work for background
information and further interviewed stakeholders in the government and beneficiaries of the program.
The result of the literature and information from the interviewee were analyzed and discussed, and
the findings of the work revealed that if Muslim individuals and concerned Muslim organizations did
not stand up to strengthen the institution of Zakat in Niger state in particular and in the shariah
compliant states in general, the institution will be a shadow of itself. If poverty shall be alleviated
through a veritable institution of zakat to reduce the rate of crime in the society, it is recommended
that Formidable Islamic organizations in the state such as Jamaatu Nasrullahi-l Fātih Society of
Nigeria (NASFAT) and Federation of Muslim Women Organization of Nigeria (FOMWAN) should
collectively work on creating an independent zakat board.