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Zakah must be paid to the Muslims among the eight categories of people deserving of Zakah, who are residents in the town where the money is available. Among the eight [8] categories deserving of Zakah and the most common today are: - Those who are poor who earn less than half their basic needs (al-Fuqara');
- Those who are poor who earn half or more but less than all their basic needs (al-Masakin);
- The new converts to Islam whose hearts are to be reconciled (al-Mu'allafatu Qulubuhum);
- Those who are unable to pay their debts (al-Gharimun);
- The travellers who are unable financially to reach their destination (Ibn-us-Sabil).
It is neither permissible nor valid to pay Zakah to other than those eight types of people specifically mentioned; that is why it is not valid to pay Zakah for every charitable project such as helping build a mosque or the like.
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RAMADAN - ÑãÖÇä 
