We cannot give Zakat to, Parents, grandfather, etc, or to one’s children and grandchildren. A husband and wife cannot give Zakat to each other.
Zakat cannot be given to such institutions or organizations that do not give the rightful recipients (Masaarif) possession of Zakat but instead use Zakat funds for construction, investment, or salaries.
Zakat cannot be given to non-Muslims. The same ruling applies to Waajib Sadaqah (charity), i.e., Sadaqatul Fitr, Kaffarah, Ush’r, and Naz’r. Naf’l Sadaqah could be given to non-Muslims.
If one cannot determine whether the recipient is needy or not, then it is better to make certain before giving him Zakat. If Zakat is given without inquiry and subsequently it is known that the recipient is wealthy the Zakat is not valid. It has to be given again.
Zakat will not be fulfilled by purchasing books for an institution, or land purchased for public utility and made Wak’f.
Zakat cannot be used for the Kaf’n of a deceased person who has no heirs, because at that time he/she cannot become the owner.
A dead person’s debt cannot be paid from Zakat.