1) According to some Poskim, the only people that are exempt from Ma'aser are those individuals who don't have bread to eat and water to drink (See Shu"t Teshuvos V'HanHagos from Rav Moshe Sternbuch Shlita Vol. 1 Siman 560)
Other Poskim maintain that as long as someone is living financially strained, where he must rely on others to make ends meet, and doesn't live with any luxuries at all, he/she is exempt from the obligation of Ma'aser (See Shu"t Teshuvos V'Hanhagos ibid. and in Vol. 3 Siman 285)
According to everyone, one who is living meagerly, may purchase home necessities such as refrigerator, washing machine, dryer. Oven, beds, dressers, tables and chairs etc. before starting to figure any earnings for Ma'aser. (See Shu"t Minchas Tzvi Siman 6)
2) One who receives Tzedaka is exempt from Ma'aser. If he does want to give Ma'aser anyhow, he should give it to the fund from where he received it.
QUESTION & ANSWER CORNER:
(Reader Submitted Questions of interest (on topics related to Halachos we covered, as well as other interesting topics) and my Answers taken from the Q & A page on the Halacha For Todaywebsite. For study purposes only, NOT for Psak Halacha. Questions can be sent to Halacha For Today)
Reader's Question:
If somebody is eating bread,and gets 'tuma'- impure,when he ends the meal, and he is washing the hands, can this washing be good for 'Mayim Achronim'?
My Answer:
Yes, as long as he is finished the meal, and has no intention of eating more, the washing can be considered Mayim Achronim. Incidentally, if one becomes Tamei in the middle of the meal (from touching a usually covered part of the body, touching shoes etc.) the hands must be washed immediately, before resuming the meal.
Our holy sages, the Chazal tell us
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן עולם הבא, שנאמר הליכות עולם לו, אל תקרי הליכות אלא הלכות - one who studies [at least two] Halachos daily is assured a portion in Olam Haba - the world to come. (:מגילה כ"ח )