Shaykh Saalih Al Fawzaan mentioned:
It is advised for someone to give his Sadaqah (Charity) to his family members first.
However in regards to one’s parents then that which he gives them is not considered Sadaqah (Charity).
Rather (النفقة) spending on them is incumbent upon him and this is not considered Sadaqah because a person doesn’t give his parents Sadaqah.
Source: Class notes on Al Muntaqaa of Shaykh Abdus Salaam Ibn Taymiyah Al Huraani ….. explained by Shaykh Saalih Al Fawzaan
Date & Place: 30/01/16, Al Malaz Riyadh, KSA
Notes compiled and translated by Abuabdilmaalik Abdulhaqq Ibn Islaam.