Zakat can only be distributed to the eight eligible beneficiaries mentioned in the Quran, which are:
1. The poor – those without any means of livelihood and material possessions
2. The needy- those without sufficient means of livelihood to meet their basic necessities
3. The administrators – those who actively collect zakat
4. The sympathisers – those who are inclined to enter or have already converted to Islam
5. To free those held captive
6. Those who are in debt
7. For the cause of Allah
8. Those who are stranded during a journey
Also Read : http://navedz.com/2010/08/31/ramadan-zakat-the-8-recipients/