To Whom Can Zakat Not Be Given?

To whom can zakat not be given?

According to the Hanafi school, zakat al-mal and zakat al-fitr cannot be given to the following:

1. a) Parents and grandparents,
2. b) Son and his children, daughter and her children, and grand grandchildren from them,
3. c) Spouse,
4. d) Non-Muslims,
5. e) The rich who has wealth in nisab amount apart from basic needs,
6. f) A child who has not reached puberty yet but has a rich father (Marghinani al-Hidayah, II, 223-228).

Source: Presidency Of Religious Affairs The Turkey, High Board of Religious Affairs FATWA