1)If one pledged money towards the building of a Shul or a Mikvah, if he/she had in mind at the time of the pledge that it would be paid off with Ma'aser money, it may be paid off with Ma'aser according to all opinions.
If he/she did not have this in mind at the time of the pledge, there is a dispute amongst the Poskim if Ma'aser money can still be used. The prevalent Minhag is to be lenient in this matter and allow the use of Ma'aser money. (Rav Shlomo Zalman Auerbach Zatzal)
2) Some Poskim maintain that it is best not to use Ma'aser money for the building of Shuls and Mikvaos, unless the construction of the building will be delayed due to lack of funds, then according to everyone you may use Ma'aser to expedite the building process. (See Shu"t Teshuvos V'hanhagos Vol. 1 Siman 578 where he differentiates between a regular shul building and a huge, magnificent one. See also Shu"t Kaneh B'Shem Vol. 3 Siman 84 for more about this)
Halachos for Shabbos Kodesh
1) One may not use Ma'aser money to pay a Sofer (scribe) to write a Sefer Torah for himself. (Netziv in Shu"t Meishiv Davar Vol. 2 Siman 75. See also Shu"t Shevet Haleivi Vol. 3 Siman 147)
However, to use Ma'aser money to help a Shul pay for a Sefer Torah that will be used publicly, the Poskim are lenient and allow it. (Shu"t Shevet Haleivi ibid.)
2) One may hire a tutor to teach Torah to children of poor people and pay him from Ma'aser money. In fact doing so is a great Mitzva.(Chofetz Chaim in Ahavas Chesed Vol. 2 Perek 19:2)
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:
Does one have to make a Brocha Achronah (Borei Nefashos) on a hot drink? e.g. coffee?
My Answer:
This is a huge Machlokes HaPoskim. The Chasam Sofer's minhag was to recite a Borei Nefashos after drinking a hot tea (Incidentally, in Minhagei Chasam Sofer they write that he used to request his tea to be extra piping hot! Yet he still paskened like this. See also Sh"ut Maharam Shik Orach Chaim Siman 85).
The accepted Psak however(as the Mishna Berura beginning of Siman 210 writes) is as follows: Unless a revi'is is drunk at one time, in a short amount of time (which isnt usually possible with hot drinks) a Borei Nefashos isn't made. The best thing to do is to drink the last 4.5 ounces after they have cooled, in one gulp thus you will need to make Borei Nefashos according to all opinions.
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 )