Answer
In the Name of Allah, Most Gracious, Most Merciful.
All praise and thanks are due to Allah, and peace and blessings be upon His Messenger.
In this fatwa:
1- Zakah is to be given primarily to Muslims and non-Muslims whose hearts are inclined to Islam.
2- Charity can be given to both Muslims and non-Muslims.
In responding to your question, Sheikh Ahmad Kutty, a senior lecturer and an Islamic scholar at the Islamic Institute of Toronto, Ontario, Canada, states:
Zakah is primarily intended for Muslims. Sadaqah (charity) however, can be given to Muslims as well as non-Muslims. An exception to this are non-Muslims whose hearts are inclined to Islam.
The recipients of Zakah are stated thus in the Quran:
{Alms-tax is only for the poor and the needy, for those employed to administer it, for those whose hearts are attracted ‘to the faith’, for ‘freeing’ slaves, for those in debt, for Allah’s cause, and for ‘needy’ travellers. ‘This is’ an obligation from Allah. And Allah is All-Knowing, All-Wise.} (At-Tawbah 9:60)
According to the consensus of scholars, most of the above categories of recipients are Muslims. Those whose hearts are to be won over are those who, although not Muslims, are leaning towards Islam. Therefore, they are eligible to receive from the funds of Zakah.
Allah Almighty knows best.
Source: www.askthescholar.com