This study was conducted to investigate the impact of governance and administrative mechanism on the distribution performance of zakat institutions; and to determine the differences in distribution performance across four types of zakat organizational structure in Malaysia. Secondary data were employed in obtaining data from 2010 to 2016. Tobit and Ordinary Least Squares (OLS) regression were used for the purpose of hypothesis testing, as well as the Kruskal-Wallis test. Regression analyses found that governance mechanisms of board size (P=0.070; p=0.001) and audit committee meetings (P=0.178; p=0.001) were positively correlated with financial efficiency of distribution performance. Besides, board size (P=0.031; p=0.001), board meetings (P=0.049; p=0.001), summary of audit committee report (P=0.143; p=0.001) and shariah committee meetings (P=0.075; p=0.001) were significantly associated with quality of distribution performance (R2=0. 740). Conversely, administrative mechanism of bank a.....

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