Buying a dialysis machine for a hospital from zakaah funds

Allah,
may He be exalted, has limited spending of zakaah funds to the eight
categories mentioned in the verse in which He says (interpretation of the
meaning):

“As-Sadaqat (here it means Zakat)
are only for the Fuqara (poor), and Al-Masakin (the poor) and those employed
to collect (the funds); and for to attract the hearts of those who have been
inclined (towards Islam); and to free the captives; and for those in debt;
and for Allah’s Cause (i.e. for Mujahidoon – those fighting in the holy
wars), and for the wayfarer (a traveller who is cut off from everything)”

[at-Tawbah 9:60]. 

Based
on that, it is not permissible to use zakaah funds to purchase dialysis
equipment, because this is not one of the categories mentioned, and because
the benefit of such equipment is not only for the poor; rather all patients
will benefit from it, poor and rich alike. 

But if
a poor person needs treatment in a local hospital in order to undergo
dialysis or other kinds of treatment, because it is not possible to do it in
a free hospital, then it is permissible to give him zakaah for this
purpose. 

Shaykh
Ibn ‘Uthaymeen (may Allah have mercy on him) was asked: 

What
is the ruling on giving zakaah to some charitable organisations for the
purchase of dialysis equipment? 

He
replied: 

That
is not valid; it must be given to the poor person to keep as his property on
the basis that he is poor, apart from the view of those who expand the
meaning of “for Allah’s cause” to include all kinds of charity, which is a
less strong view.

End
quote from Thamaraat at-Tadween, no. 236, 7/2/1420 AH 

However, the matter of spending to buy this equipment should not be
connected only to the obligatory zakaah for which there are very specific
categories of recipients; there are also funds from charitable donations
that Muslims are encouraged to give, and there are also charitable
endowments (awqaaf, sing. waqf) that the founders should devote to such
beneficial causes. 

And
Allah knows best.