The Standing Committee was asked whether it is permissible to spend zakaah money in refurbishing the mosque etc. They replied as follows:
With regard to zakaah, it is only to spent in eight ways which are specified by Allaah in the aayah (interpretation of the meaning):
“As-Sadaqaat (here it means Zakaah) are only for the Fuqaraa’ (poor), and Al-Masaakeen (the poor) and those employed to collect (the funds); and to attract the hearts of those who have been inclined (towards Islam); and to free the captives; and for those in debt; and for Allaah’s Cause (i.e. for Mujaahidoon — those fighting in a holy battle), and for the wayfarer (a traveller who is cut off from everything)”
Mosques are not one of the eight categories mentioned in the aayah, which limits the spending of zakaah to these eight. And Allaah is the Source of strength.