The adoption of block chain technology presumably focuses on technology and many other factors while most research focus on technology alone and fail to consider the other factors. Through block chain, transactions can be stored in several ledgers in different locations and this enables Zakat institutions to improve on its accountability, reduce corruption, and develop trust with the people. Exploration of block chain is in its early stages, and researchers dedicate their efforts mostly to the technology, without paying attention to how it can be applied in Zakat institutions. In this paper, an extensive literature review of block chain adoption is offered, which provides a conceptual framework of block chain adoption. This framework can be used as a reference to implement block chain applications by Zakat institutions or as a base for more research on this area by scholars.