Is the expiation for an oath the feeding of ten poor persons, and if that is not possible, is it permissible to donate the equivalent value to an orphanage?

Whoever is liable for an expiation for an oath must feed ten needy persons, or clothe them, or emancipate a believing slave. If one is unable to do any of these three, then one must fast for three days, as Allah the Almighty says: "So its expiation is the feeding of ten needy persons from the average of that which you feed your [own] families or clothing them or the freeing of a slave. But whoever does not find [or afford it] - then a fast of three days." As for paying the value of the expiation in cash to poor orphans, it is considered sufficient by some scholars, and Ibn Taymiyyah chose this opinion if it benefits the poor. However, if they are not in need, then paying it to them is not sufficient.