Zakat: giving to poor,what is it due on, and when?

Question:
1)Can one give zakat to afriend who has 3 kids, is very poor although
he has a job, and is needy? Instead of giving the Zakat to a Zakat
organization?
Answer:
Walaikum assalam wa rahmatullah,
Zakat is for poor or needy individuals who fulfill the criterion --
namely, not possessing a net zakatableamount once their immediate
needs and all debts are deducted --
Zakat organizations merely act as our agents (wukala', pl. of wakeel),
to assist in the process of getting the money to those poor or needy.
2)A popular question, that's been answered before: Can I just give
Zakat on the amount I have in my account after awhole year, regardless
of the drops and inclines thathappened during the year?
Yes. There are 3 issues:
a) zakat becomes due onceyou have possessed a zakatable amount for one
lunar year;
b) the zakat year starts once you possess a net zakatable amount;
c) zakat is due at the end of this year, on the amount you have at the
end of the year, regardlessof any fluctuations during the year, and
regardless ofwhen you acquired different amounts of the money and
wealth during this year. (So, if your grandfather gave you 100,000
Euros a day before your zakat year ends, adding to the 5,000 Euros net
zakatable amount you had before that, you will have to pay zakat on
the final 105,000 Euros.)