The klal is… if it’s an obligatory payment, Maaser can’t be used. If it’s a voluntary mitzvah, then Maaser can be used. It’s best to state before separating the Maaser that it can be used for mitzvos, not just for aniyim.

Regarding Yomim Noraim seats, if there’s a option to daven in a shul without paying for a seat and you choose to pay for seats elsewhere, you may use Maaser to cover the cost.

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