IHH Humanitarian Relief Foundation
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To whom is Zakat and Fitrah given?

The Qur'an specifies who can be given zakat and fitrah. (Surah al-Tawbah, 60) These are the poor, the needy, those who will be freed from captivity, those who are in debt, those who are engaged in jihad in the way of Allah (those who fight to protect the sacred, those who study knowledge), those who are stranded, officials who are assigned to collect zakat, and those who are called muellefe-i kulûb, those whose hearts are to be warmed to Islam.