Al Salamu 'Alaykum.
Q: Which people are not eligible for zakaat?
A: The following people are not eligible for zakaat:
Taken from: http://ihyaauddeen.co.za/2011/07/20/seasonal-masaail/zakaat/q-which-people-are-not-eligible-for-zakaat/
- A non-Muslim
- A Sayyid (descendent of Nabi Alaihis salaam’s family i.e. the Banu Haashim) even if he is poor. (The Banu Haashim include the descendents of either ‘Abbaas, `Ali, Ja`far, `Aqeel or Haarith Bin `Abdil Muttalib (Radiyallahu Anhum)
- The donors ascendants e.g. his parents, grandparents, etc. and descendents e.g. children, grandchildren, etc.
- The donors spouse (husband or wife)
- A minor whose father is wealthy
- A wealthy person (A person who possesses that amount of wealth which equals the nisaab after deducting all his liabilities and debts)