To Whom Can One Give Ma'aser?

Hello,

This money is considered holy and should be used for charitable purposes or acts of kindness. It can simply be given to one of the large, reliable charities that ensures it reaches those in need (with the most preferred giving being to poor Torah scholars).

One may donate to a synagogue, mikvah, or establish a gemach (a fund for interest-free loans), or purchase medical equipment to be lent out (which is something every person should aspire to do, to establish some small personal gemach, contributing greatly and thereby meriting to be saved from the birth pangs of the Messiah).

If a person's children are receiving education in religious institutions (children and youth, only in institutions for sacred studies), and their situation is strained, he may fund their studies from his ma'aser money.