 There is a mitzvah to give to whomever stretches out a hand. Rav Moshe says, that all year round one should act in that fashion, but on Purim we should give a little more.
Nevertheless, one should be meticulous on Purim to be sure that at least two of the recipients of one's Matanot la-Evyonim should be real aniyim.
The amount is not clear, but Rav Moshe ruled that one must give at least enough to buy a small Seudah.
This amount should not be counted towards Ma'aser, but any additional money beyond the basic obligation can be counted towards Ma'aser.
Each member of the family must fulfill the mitzvah separately. The husband, wife, and children, each must give separately. If one does not encounter anyone who is a bona fide poor person, then one should give the money to an organization that will make sure to distribute it to true aniyim.
It is preferable that the poor person should receive the money on Purim. Reb Moshe used to give actual gifts of food to aniyim on Purim.
One can satisfy the obligation for Matanot la-Evyonim by giving it before Purim with the intention that the actual halachic transfer should take effect on Purim.
One can also give his money for Matanot la-Evyonim to organizations who will distribute it in Jerusalem and on Shushan Purim. Rav Moshe felt that these were not preferable ways of satisfying this mitzvah.
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