Bhagavad Gita 17.20दातव्यमिति यद्दानं दीयतेऽनुपकारिणे।देशे काले च पात्रे च तद्दानं सात्त्विकं स्मृतम् ॥

The gift should be given to one who cannot return the good or to one from whom no such return is expected.It is necessary to be in Kurukshetra or Varanasi or any part of the world that is eally sacred when one offes gifts. The time should be during solar or lunar eclips or an eally auspicious occasion.Worthy A pious person who is a Tapasvin, who is well versed in the scriptures (the Vedas and the,Vedangas), who is able to protect himself and the donor, etc.At such a time and such a place there shoule be a person worthy to receive the gift, a person who is the very incarnation of purity, the very abode of good conduct. A gift may be freely given to such a highly deserving person. The donor should not boast of his charity.