The Short Answer
No. The Quran specifies eight exclusive categories of “people” eligible for Zakat payments (see Surat Al-Tawbah, 9:60) to the exclusion of all other persons and every other kind of need. So mosques, which are not owned by any person in particular (and, similarly, schools, public works, properties, and general deeds of benefit to people) do not lie within Zakat’s divinely delimited bounds. Therefore, mosques do not qualify for Zakat. This is the long-standing majority position of Muslim jurists.
Cases of Exception
There is a minority, but well-represented group, of scholars, both early and modern, who hold that the seventh divinely designated Zakat category — “in the path of God” (fi sabili’Llah) can qualify mosques — building them, renovating them, or paying principal religious human resources serving in them (among other activities and the people performing them)— as legitimately Zakatable under certain conditions.
Important Zakat Background
First, to understand the underlying reasons for different legal rulings when it comes to the lawfulness of paying Zakat for mosques, we must be mindful of:
What Islamic Law is and how it is derived,
What conditions limit Zakatable property and Zakat payments, and
The basis of differing legal understandings and interpretations that specifically apply to the seventh Zakat category, “in the path of God” (fi sabili’Llah).
What Is Islamic Law?
The Shari‘ah is divinely revealed Law and inerrant. Fiqh (Islamic jurisprudence) is the competent application of human understanding to the Shari‘ah, and it is not unerring, and that is how it was meant to be. Revelation includes both the Quran, the verbatim Word of God, and the Sunnah, or Way, of the Prophet, on him be peace, which is comprised of his statements, actions, and approvals. In addition to these two principal sources of Law, Muslim legal scholars use Scholarly or Communal Consensus (Ijma‘) and, generally, Analogical Reasoning (qiyas) as additional primary sources, or mechanisms, of deriving Law.
What Restricts Zakat Wealth and Its Payment?
As for what qualifies a property from which Zakat is paid, the property must be fully owned by, and under the exclusive authority of, the Zakat payer. Regarding the disposition of Zakat payments, Muslim jurists are of two major positions:
Hanafi jurists hold that the Zakat paid must become the sole possession of the human recipients to whom it is paid;
The practitioners of the other three major schools of Law (Malikis, Shafi’is, and Hanbalis) deem that the Zakat payments must remain within Zakat’s sphere of exclusion, that is, within the eight categories of Zakat that God has designated in His statement: “Indeed, prescribed charitable offerings are ‘only’ to be given to…” (Surat Al-Tawbah, 9:60). This second condition restricts Zakat to the designated beneficiaries or to its purposes within these categories, barring all other peoples and every other variety of necessity from receiving Zakat.