This study aims to uncover and interpret the forms of trust of Muhammadiyah members who distribute ZIS through the amil zakah institution and the perception of Muhammadiyah members on the concept of ZIS (zakah, infaq, shadaqah) utilization and the importance of the zakah institution as a place for ZIS distribution. The type of research used is qualitative research with descriptive methods. The sampling technique in this study is purposive sampling technique. The number of samples examined were seven respondents representing Muhamamdiyah members of Kauman residence, three respondents from comunity leaders and three respondens from experts in the ZIS field. The result shows that the majority of the community have trust to distribute ZIS through ZIS management institutions such as LAZISMU and BAZIS because of their belief in Muhammadiyah. All ZIS management institutions are institutions under and within Muhammadiyah circle, so that nothing to worry to the institutions below because there are emotional tie factors related to these organizations.