Shaykh Ibn Uthaymeen said:
It is permissible to give a kaafir some of the udhiyah meat in charity so long as this kaafir is not one of those who are killing the Muslims. If he is one of those who are killing them, then he should not be given anything, because Allaah says (interpretation of the meaning):
Allaah does not forbid you to deal justly and kindly with those who fought not against you on account of religion nor drove you out of your homes. Verily, Allaah loves those who deal with equity.
It is only as regards those who fought against you on account of religion, and have driven you out of your homes, and helped to drive you out, that Allaah forbids you to befriend them. And whosoever will befriend them, then such are the Zaalimoon (wrongdoers those who disobey Allaah)
Reproduced from Islam QA