Payment for a Seat in the Synagogue from Tithes

Is it permissible to pay for a seat in the synagogue for the High Holidays from tithe money, and if not, then from the fifth? (The money goes to the synagogue's book cabinets)

Shalom and blessings 

Quote from the instructions of our teacher, the Gaon, Rabbi Avraham Fried, shlita

Question: Is it permissible to buy a seat in the synagogue from tithe money.
Answer: It is permissible [if he considered it at the time of purchase], because the seat is not entirely owned by the worshipper and is not inherited by his children, but it is merely a distribution order where one who donates to the synagogue receives a seat. And if in all the synagogues in his area there is no possibility to pray without donating, then the minimum amount for purchasing a seat [accepted in the synagogues of his area] should be paid from his own money, and the rest can be paid from tithe money [even if he prefers a specific synagogue].
A person who strictly gives tithe money only to the poor and not to other mitzvah needs can buy a seat from tithe money only if most
of the worshippers are needy scholars (see Yoreh De'ah, siman 249). 

According to this, from the fifth money it is permissible to buy even if the worshippers are wealthy, because fifth money is customarily given also for other mitzvot, and not only as charity to the poor.

Azmera Leshimcha, High Holidays, section 17.