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.)

Is zakat due upon a child that hasn't reached the age of puberty?

Question:
Is zakat due upon a childthat hasn't reached the age of puberty? If
the money was saved for thechild from gifts, and the money was kept in
the bank for a number of years, will the zakat payment be the
responsibility of the parents- to deduct the applicable amounts. If
the zakat wasn't deducted, will this amount be due at the point the
child reaches puberty from all previousyears?
Answer:
Al-Salam `alaykum
One of the conditions for Zakah becoming obligatory on a person is
maturity (bulugh).
Thus a child, who has not reached the age of puberty, is not liable
for Zakah on any assets he or she possesses. It is therefore not
required to deduct any amount for Zakah for previous years. Upon
reaching puberty theZakah year of such a child, who possesses
Zakatable assets, will begin and the first payment of Zakah willbe
made one year after this date.

Can unused tuition be used for zakat, by leaving with the institution?

Question:
I recently registered for an Islamic course, but was unable to go.
Instead of asking for a refund can I let them have the cost with the
intention of zakah? Also how much exactly is a ''zakatable amount''?
Answer:
Al-Salam `alaykum
It is a condition for the validity of Zakah that it must be given over
in ownership to a deserving recipient. Thus it cannot begiven to an
organization to be used for their expenses. However if the
organization collects Zakah to distribute amongst the poor and needy
then you can hand your Zakah to them for distribution.
I don�t understand what you are trying to ask whenyou wrote: "how much
exactly is a ''zakatable amount''?
If you mean the minimum amount that a person needs to possess before
Zakah becomes obligatory on them (known as Nisab) then this is an
amount that differs from place to place, and time to time depending on
the value of gold or silver. I suggest you contact any local `Ulama
organization and enquire of them the precise amount in your area.
If you are asking about rate of Zakah then it is 2.5% of all your
Zakatable assets.
Allah Ta`ala knows best.

The Fiqh of Paying Zakat: Can it be givento parents, a spouse, children, relatives� ?

Question:
Can a Muslim pay their zakat to his/her own parents if they have no
means of income and are living in a different house?
Answer:
Wa'alaykum Assalam wa Rahmatullah, The giver cannot materially benefit
from giving their zakat. As such, one cannot give zakat to one's
parents, children, or spouse, because benefits between these people
are shared. [Ibn Abidin and Haskafi, Radd al-Muhtar `ala al-Durr
al-Mukhtar 2.2-4; Ibn al-Humam and Marghinani, Fath al-Qadir Sharh
al-Hidaya ]