Shalom, Ma'aser money is best to give directly to poor people or to buy food and give the food to the poor people, but it can also be used for your local Shul and/or favorite organization. It is also recommended to spread the amount on a few causes and not to give the entire amount to one place (unless it is really needed) With G-d's help, I will make a class about this topic as it is very important to know. Because many have asked me this question already, a few years ago I established a few funds that I manage, and each fund is dedicated for a different cause. We collect donations and Ma'aser money and we distribute the funds directly to the right place. That way you know your money/donation is collected by a trustworthy organization and is distributed to the the right place. You can find more info about it on my organization's website www.atzmut.org and see the causes on the 'Causes' page All the best Rabbi Alon Anava