There are too kinds of alms:
1- The obligatory Zakah, which has to be given to those whom Allah mentioned in Qur’an 9:60.
2- Voluntary alms, which could be given to those who are not in need of it, though it is preferable to give it to the needy. It is also noteworthy that it is haram for a person who can earn his living and is not in need to receive or ask for alms. But the giver will not be blamed and will be rewarded anyway.