Zakaat al-fitr should be given to the poor Muslims in the land or city where it is given, because of the report narrated by Abu Dawood from Ibn ‘Abbaas (may Allaah be pleased with him), who said: “The Messenger of Allaah (peace and blessings of Allaah be upon him) enjoined zakaat al-fitr, to be paid in Ramadaan to feed the poor…” It is permissible to send it to the poor of another land whose people are in greater need. It is not permissible to spend it on building a mosque or other charitable projects.