Is it permissible to account for the educational expenses of orphaned nieces who have no provider from Zakat funds?

It is permissible to give Zakat to orphan girls who have no provider and no money, to cover their basic needs of food, drink, clothing, and shelter. They are most deserving of Zakat. As for educational expenses, reference should be made to the fatwas concerning a student of knowledge receiving from Zakat.