Appendix 15, Religious Duties: Gift from God
One who knows no needy persons may give Zakat to a mosque or charity specifically to help the poor, but general charities to mosques, hospitals, or organizations are not Zakat.“If one does not know needy persons, he or she may give the Zakat to a mosque or charitable organization with the distinct purpose of helping poor people. Charities given to mosques or hospitals or organizations cannot be considered Zakat.”
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