My friend sweared to Allah that he will never do something but unfortunately he did it again?

My friend sweared to Allah that he will never do something (i.e masturbate) but unfortunately he did it again? We know that Kafarra for breaking oath is 60 consecutive fasts, or feeding 60 poors. He bears good health, is it permissible for him to give food for sixty poors or amount equal to that? We are in USA, we don't know to whom should we give this amount and what will be the amount per head in USA? Can he give this amount in Masjid fund, for new building or somewhere else? And if this punishment is not applicable in this case please suggest for him any solution according to Quran and Sunnah? Please answer for all the asked question, if possibe. This will help him and many others facing such problems. JazakAllah Khair